Taxation Administration Act 2001
sec.49Administrator’s liability for payment of tax
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sec.49 Administrator’s liability for payment of tax
The commissioner has the same powers and remedies in relation to the administrator for the property of a taxpayer as the commissioner would have in relation to the taxpayer. However, an administrator is liable for payment of a tax law liability of a taxpayer only to the extent of the realised value of all property that— the administrator has taken possession as administrator; and was, at any time, available to the administrator for the payment of the tax. (sec.49-ssec.1) The commissioner has the same powers and remedies in relation to the administrator for the property of a taxpayer as the commissioner would have in relation to the taxpayer. (sec.49-ssec.2) However, an administrator is liable for payment of a tax law liability of a taxpayer only to the extent of the realised value of all property that— the administrator has taken possession as administrator; and was, at any time, available to the administrator for the payment of the tax.
- (a) the administrator has taken possession as administrator; and
- (b) was, at any time, available to the administrator for the payment of the tax.