Bankruptcy Regulations 2021

PART 6 - ADMINISTRATION OF PROPERTY  

Division 7 - Contributions by bankrupt  

SECTION 38   CONTRIBUTIONS WHERE BANKRUPT DIES  

38(1)    
This section applies if:

(a)    a bankrupt is liable to pay a contribution to the trustee of the bankrupt ' s estate under subsection 139P(1) or 139Q(1) of the Act in respect of a contribution assessment period; and

(b)    the bankrupt dies during the period.

Note:

38(2)    
No refund is payable in respect of any part of the contribution paid by or on behalf of the bankrupt.

38(3)    
If the contribution remains unpaid, the deceased bankrupt ' s estate is liable for the portion of the contribution attributable to the part of the period occurring before the bankrupt ' s death.