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Payroll Tax Act 2008
94Payment of tax by executors or administrators
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94 Payment of tax by executors or administrators
(1) If, at the time of an employer's death, he or she had not paid the whole of the tax payable up to the date of death, the Commissioner has the same powers and remedies for the assessment and recovery of tax from the executors and administrators as the Commissioner would have had against the employer, if the employer were alive.
(2) The executors or administrators must lodge any of the returns referred to in Part 7 that have not been lodged by the deceased.