Division 293 Tax not paid during lifetime
(1) This section applies if, whether intentionally or not, a person escapes full payment of tax in his or her lifetime by reason of not having duly made full, complete and accurate returns.(2) The Chief Commissioner has the same powers and remedies against the trustees of the estate of the person in respect of the liability to which the person was subject as the Chief Commissioner would have had against the person if the person were still living.(3) The trustees must lodge the returns under this Act that the Chief Commissioner requires.(4) The trustees are subject to tax to the same extent as the deceased person would be subject to tax if he or she were still living, but the Chief Commissioner, in any circumstances the Chief Commissioner considers appropriate, may remit tax payable by the trustees under this section by any amount.(5) The amount of any tax payable by the trustees is a charge on all the deceased person’s estate in their hands in priority to all other encumbrances.
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 Chief Commissioner has the same powers and remedies for the assessment and recovery of tax from the executors and administrators as the Chief 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.
95 Assessment if no probate within 6 months of death
(1) If, in respect of the estate of any deceased employer, probate has not been granted or letters of administration have not been taken out within 6 months after the death, the Chief Commissioner may make an assessment under section 8 of the Taxation Administration Act 1996 of the tax liability of the deceased under this Act.(2) The Chief Commissioner must cause notice of the assessment to be published twice in a daily newspaper circulating in the State or Territory in which the deceased resided.(3) Any person claiming an interest in the estate of the deceased may, within 60 days after the first publication of notice of the assessment, lodge an objection with the Chief Commissioner in accordance with Division 1 of Part 10 of the Taxation Administration Act 1996.(4) Subject to any amendment of the assessment by the Chief Commissioner or by the Supreme Court, the assessment so made is conclusive evidence of the indebtedness of the deceased to the Chief Commissioner.(5) However, if probate of the will or letters of administration of the estate of the deceased is or are granted to a person after the assessment is first published, that person may, within 60 days after the date of the grant, lodge an objection in accordance with Division 1 of Part 10 of the Taxation Administration Act 1996.
96 Person in receipt or control of money for absentee
(1) This section applies to a person (the controller) who has the receipt, control or disposal of money belonging to a person resident out of Australia (the principal) if the principal is liable to pay tax under this Act.(2) The controller must pay the tax payable by the principal at the time, or within the period, specified by the Chief Commissioner.(3) A controller who pays tax in accordance with subsection (2) may recover the amount paid from the principal or deduct it from any money in the controller’s hands belonging to the principal.(4) A controller must from time to time retain out of any money which comes to the controller on behalf of the principal so much as is sufficient to pay the tax which is or will become due by the principal.(5) A controller is personally liable for the tax payable by the controller on behalf of the principal if:(a) after the tax becomes payable, or(b) after the Chief Commissioner has required the controller to pay the tax,the controller, except with the written permission of the Chief Commissioner, disposes of or parts with any fund or money then in the controller’s possession, or which comes to the controller from or out of which the tax could legally be paid.(6) Otherwise than as provided in subsection (5), a controller is not personally liable to pay the tax payable by the principal.(7) A controller is indemnified for all payments which the controller makes under this Act or in accordance with the requirements of the Chief Commissioner.
97 Agent for absentee principal winding-up business
(1) If an agent for an absentee principal has been required by the principal to wind-up the principal’s business, the agent must notify the Chief Commissioner of the intention to wind-up the business before taking any steps to wind it up.Maximum penalty: 5 penalty units.
(2) After receiving notice under subsection (1), the Chief Commissioner may notify the agent in writing of:(a) the amount (if any) of payroll tax for which the principal is liable, and(b) the date (at least 21 days after the notice is given) by which the tax must be paid.(3) An agent who is given notice under subsection (2) must:(a) set aside an amount out of the assets of the principal’s business that is sufficient to pay the tax, and(b) pay the tax to the Chief Commissioner by the date specified in the notice.Maximum penalty: 5 penalty units.
(4) If an agent contravenes this section, the agent is personally liable for any tax that becomes payable in respect of the principal’s business.
98 Recovery of tax paid on behalf of another person
A person who, under the provisions of this Act, pays any tax for or on behalf of another person is entitled to recover the amount so paid from the other person as a debt, together with the costs of recovery, or to retain or deduct that amount out of any money in the person’s hands belonging or payable to the other person.
(1) Within 14 days after becoming liquidator of a company that has been an employer registered or required to be registered under this Act, the liquidator must give the Chief Commissioner notice in writing of the liquidator’s appointment.(2) As soon as practicable after receiving the notice, the Chief Commissioner must notify the liquidator of the amount that appears to the Chief Commissioner to be sufficient to provide for any tax which is or will become payable by the company.(3) The liquidator:(a) must not without leave of the Chief Commissioner part with any of the assets of the company until the liquidator has been so notified, and(b) must set aside out of the assets available for the payment of the tax, assets to the value of the amount so notified, or the whole of the assets so available if they are of less than that value, and(c) is, to the extent of the value of the assets which the liquidator is so required to set aside, liable as trustee to pay the tax.(4) A liquidator must not fail:(a) to comply with this section, or(b) as trustee duly to pay the tax for which the liquidator is liable under subsection (3).Maximum penalty: 50 penalty units.
(5) If a liquidator commits an offence against subsection (4), the liquidator is personally liable to pay the tax, to the extent of the value of the assets of which the liquidator has taken possession and which are, or were at any time, available to the liquidator for the payment of the tax.(6) If more than one person is appointed as liquidator or required by law to carry out the winding-up of a company:(a) the obligations and liabilities attaching to a liquidator under this section attach to each of those persons, and(b) if any one of those persons has paid the tax due in respect of the company being wound-up, the others are each liable to pay that person that person’s equal share of the amount of the tax so paid.(7) Despite anything in this section, all costs, charges and expenses that, in the Chief Commissioner’s opinion, have been properly incurred by a liquidator in the winding-up of a company, including the remuneration of the liquidator, may be paid out of the assets of the company in priority to any tax payable in respect of the company.(8) Nothing in this section:(a) limits the liability of a liquidator under section 91, or(b) affects any of the provisions of the Corporations Act 2001 of the Commonwealth.