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PAYROLL TAX ACT 2007 - SECT 94
Payment of tax by executors or administrators
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.
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