32Recovery of GST from trustee of deceased estate

##### 32 Recovery of GST from trustee of deceased estate (1) This section applies if, at the time of a person’s death, a net amount or amount of GST that the person must pay has not been paid. (2) The Commissioner has the same powers and remedies for the assessment and recovery of the amount from the trustee of the person’s estate as the Commissioner would have had against the person if he or she were still alive. (3) The trustee must provide any GST returns and other information that the person was required to provide, or would have been required to provide if he or she had not died. The trustee must also provide any other GST returns or other information that the Commissioner requires. (4) If the trustee fails to provide any GST return or other information, the Commissioner may make an assessment of a net amount or amount of GST in relation to the deceased person. > Note: An assessment made under this subsection is a reviewable GST decision (see Division 7). (5) The trustee is liable to penalty under this Part for an unpaid net amount or unpaid GST to the same extent as the deceased person would be if he or she were still alive. (6) Any amount payable by the trustee is a charge on all of the deceased person’s estate in the trustee’s hands in priority to any other encumbrance (other than a charge in relation to a debt payable to the Commissioner).