NSWIn ForceAct
Taxation Administration Act 1996
113Notice of liquidator’s appointment
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#### 113 Notice of liquidator’s appointment
113 Notice of liquidator’s appointment
> A liquidator appointed to wind up a company must notify the Chief Commissioner of the appointment within 14 days after the date of the appointment.
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> Maximum penalty—100 penalty units.
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> Note.
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> An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121.
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> **s 113:** Am 2012 No 97, Sch 1.40 \[12\].