Where a liquidator contemplates s 588FF proceedings against the Commissioner of Taxation in respect of payments within s 588FGA(1) categories, the directors who were in office when those payments were made must be given notice of any ex parte application for a shelf order extending the limitation period under s 588FF(3)(b). The directors' statutory indemnity liability under s 588FGA(2) is not analogous to a guarantee — it arises automatically by operation of law upon the making of a s 588FF order by 'the Court', regardless of any decision by the Commissioner to enforce it. The scope of any order setting aside a shelf order for denial of procedural fairness should be limited to proceedings that would actually trigger s 588FGA liability — i.e., proceedings in 'the Court' in respect of payments within s 588FGA(1) categories.
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