s 49
In forceAdministrator’s liability for payment of tax
Part 4Payments and refunds of tax and other amounts
Division 5Recovery of tax and other amounts
Subdivision 2Obligations of administrators and garnishees
49 Administrator’s liability for payment of tax
(1)
The commissioner has the same powers and remedies in relation to the administrator for the property of a taxpayer as the commissioner would have in relation to the taxpayer.
(2)
However, an administrator is liable for payment of a tax law liability of a taxpayer only to the extent of the realised value of all property that—
(a)
the administrator has taken possession as administrator; and
(b)
was, at any time, available to the administrator for the payment of the tax.
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