Payroll Tax Act 2008
93Tax not paid during lifetime
Start here
Get a plain-English read of 93
Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 2008.
93 Tax not paid during lifetime
(1) This section applies if, whether intentionally or not, a person escapes full payment of tax in his or her lifetime by reason of not having duly made full, complete and accurate returns.
(2) The Commissioner has the same powers and remedies against the trustees of the estate of the person in respect of the liability to which the person was subject as the Commissioner would have had against the person if the person were still living.
(3) The trustees must lodge the returns under this Act that the Commissioner requires.
(4) The trustees are subject to tax to the same extent as the deceased person would be subject to tax if he or she were still living, but the Commissioner, in any circumstances the Commissioner considers appropriate, may remit tax payable by the trustees under this section by any amount.
(5) The amount of any tax payable by the trustees is a charge on all the deceased person's estate in their hands in priority to all other encumbrances.