S 89 repealed by Act No 179 of 1999, s 3 and Sch 2 item 54, effective 22 December 1999. Despite the repeal of s 89, s 89 continues to have effect in relation to a person who dies before 1 July 2000. S 89 formerly read:
RECOVERY OF TAX FROM TRUSTEE OF DECEASED PERSON
89(1)
The succeeding provisions of this section apply where, at the time of a person's death:
(a)
tax has not been assessed or paid in respect of the whole of the assessable receipts derived by the person in respect of petroleum projects up to the time of the death of the person; or
(b)
additional tax under Part
IX
to which the person is liable has not been assessed or paid.
89(2)
The Commissioner has the same powers and remedies for the assessment and recovery of tax from a trustee of the estate of the person as the Commissioner would have had against the person if the person were still living.
89(3)
The trustee shall:
(a)
furnish such returns and such information as the person was, or would but for the person's death have been, liable to furnish; and
(b)
furnish such further returns and information as the Commissioner requires.
89(4)
Where the trustee is unable or refuses or fails to furnish a return in relation to a petroleum project in respect of a year of tax, the Commissioner may make an assessment of:
(a)
the taxable profit of the person in relation to the project of that year; and
(b)
the amount of tax payable on that taxable profit.
89(5)
The trustee is subject to additional tax under section
85
or Part
IX
to the same extent as the person would be if the person were still living.
89(6)
The amount of any tax payable by the trustee is a charge on all of the person's estate in the trustee's hands in priority to any other encumbrance other than a charge in respect of a debt payable to the Commissioner.
89(7)
In this section, unless the contrary intention appears,
tax
includes additional tax under section
85
or Part
IX
.
View history note
Hide history note