Particular administrators to notify commissioner of appointment
48 Particular administrators to notify commissioner of appointment
A person who is appointed as administrator for the property of a taxpayer who has a tax law liability must, before the required date, give written notice to the commissioner of the appointment.
Maximum penalty—40 penalty units.
For subsection (1), the required date is—
14 days after the administrator becomes aware, or should reasonably have become aware, the taxpayer has a tax law liability even if the extent of the liability is not then ascertainable; or
the later date allowed by the commissioner.
However, notice is not required in the circumstances prescribed under a regulation.
This provision refers to the regulations (a regulation
). Made under this Act:
This Act’s bill:Explanatory memorandum
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