64Agents and trustees

#### 64 Agents and trustees 64 Agents and trustees > With respect to every agent, and with respect also to every trustee, the following provisions shall apply— > > > (a) He or she shall be answerable as taxpayer for the doing of all such things as are required to be done by virtue of this Act in respect of the land controlled or held by him or her in his or her representative capacity and the payment of land tax thereon. > > > (b) He or she shall in respect of such land make the returns and be assessed thereon, but in his or her representative capacity only, and each return and assessment shall, except as otherwise provided by this Act, be separate and distinct from any other. > > > (c) If he or she is an executor or administrator, the returns shall be the same as far as practicable as the deceased person, if living, would have been liable to make. > > > (d) Where as agent or trustee he or she pays land tax, he or she is hereby authorised to recover the amount so paid from the person on whose behalf he or she paid it, or to deduct it from any money in his or her hands belonging to that person. > > > (e) He or she is hereby authorised and required to retain from time to time out of any money which comes to him or her in his or her representative capacity so much as is sufficient to pay the land tax which is or will become due in respect of the land. > > > (f) He or she is hereby made personally liable for the land tax payable in respect of the land if, while the land tax remains unpaid, he or she alienates, charges, or disposes of any real or personal property which is controlled or held by him or her in his or her representative capacity but he or she shall not be otherwise personally liable for the land tax. > > > (g) If he or she is a trustee he or she may raise whatever moneys are necessary in order to pay the land tax by mortgage or charge with or without power of sale of any real or personal property held by him or her as such trustee, and may apply the money so raised or any other moneys in his or her possession as such trustee in paying the land tax. > > > (h) He or she is hereby indemnified for all payments which he or she makes in pursuance of this Act, or by requirement of the Chief Commissioner. > > > (i) For the purpose of ensuring the payment of land tax, the Chief Commissioner shall have the same remedies against all land or other property of any kind vested in or under the control or management or in the possession of any agent or trustee, as he or she would have against the land or other property of any other taxpayer in respect of land tax, and in as full and ample a manner. > > **s 64:** Am 1983 No 14, Sch 1 (5).