141Notice of appointment of administrator or liquidator

141 Notice of appointment of administrator or liquidator (1) If a person is appointed to be the administrator or liquidator of a corporate taxpayer, the person must notify the Commissioner of the appointment within 30 days of the appointment. (2) If: (a) a taxpayer is absent from the Territory; and (b) a person (the agent) is appointed to wind up the business of the taxpayer in the Territory; the agent must notify the Commissioner of the appointment within 30 days of the appointment and must reserve out of the assets of the business sufficient to satisfy the tax liabilities of the taxpayer. (3) If the agent contravenes subsection (2), the Commissioner may recover the unpaid tax from the agent personally.