SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)
In any case where, whether intentionally or not, a taxpayer escapes tax in his lifetime by reason of not having duly made full, complete and accurate returns -
(a) the Commissioner shall have the same powers and remedies against the executors, and administrators of the taxpayer in respect of the liability which the taxpayer had as he would have had against the taxpayer in his lifetime; and
(b) the executors and administrators shall make such returns and furnish such information as the Commissioner requires for the purposes of the Act .
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