Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 27

When tax not paid during lifetime

27. When tax not paid during lifetime



(1) The following provisions of this section apply where, whether
intentionally or not, a person escapes full payment of tax in his lifetime by
reason of his not having duly made full, complete and accurate returns.

(2) The Commissioner has the same powers and remedies against the trustees of
the estate of that person in respect of the liability to which that person was
subject as he would have had against that person if he were still living.

(3) The trustees shall make such returns under this Act as the Commissioner
requires.



(4) The trustees are subject to tax to the same extent as the deceased person
would be subject to tax if he were still living, but the Commissioner may in a
particular case, for reasons that, in his discretion, he thinks sufficient,
remit any tax or a part thereof.

(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.