94
In forcePayment of tax by executors or administrators
Part 8Collection and recovery of tax
Division 2Special cases
94 Payment of tax by executors or administrators
(1)
If, at the time of an employer’s death, he or she had not paid the whole of the tax payable up to the date of death, the Chief Commissioner has the same powers and remedies for the assessment and recovery of tax from the executors and administrators as the Chief Commissioner would have had against the employer, if the employer were alive.
(2)
The executors or administrators must lodge any of the returns referred to in Part 7 that have not been lodged by the deceased.
This Act’s bill:Explanatory memorandumSecond reading speech
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