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Taxation Administration Act 2007
72Death of taxpayer
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72 Death of taxpayer (1) The death of a taxpayer does not affect a tax liability. (2) In particular, the death of a taxpayer does not suspend a liability to interest or to penalty tax. (3) A tax liability becomes, on the taxpayer's death, a first charge on the deceased taxpayer's estate. (4) A deceased taxpayer's non-pecuniary obligations under a taxation law pass to the taxpayer's personal representative. Examples for subsection (4)