Bankruptcy Regulations 2021

This section applies if:

a bankrupt is liable to pay a contribution to the trustee of the bankrupt’s estate under subsection 139P(1) or 139Q(1) of the Act in respect of a contribution assessment period; and

the bankrupt dies during the period.

For proceedings in bankruptcy on the death of a bankrupt, see section 63 of the Act.

No refund is payable in respect of any part of the contribution paid by or on behalf of the bankrupt.

If the contribution remains unpaid, the deceased bankrupt’s estate is liable for the portion of the contribution attributable to the part of the period occurring before the bankrupt’s death.