83Recovery of duty or tax from trustees of deceased persons

83 Recovery of duty or tax from trustees of deceased persons

(1) The Commissioner or the Registrar has the same powers and remedies for the recovery of duty or tax from a trustee of a deceased person as he would have had against that person if he were still living. (2) A trustee of a deceased person is subject to any additional amount payable under section 70 or 81 to the same extent as the deceased person would be if he were still living. (3) In subsection (1), duty or tax includes an additional amount payable under section 70 or 81.