S 38 repealed by No 77 of 2000, s 3 Sch 1 item 13, effective 30 June 2000. S 38 formerly read:
(1)
This section applies if, at the time of a person's death, a scheme debt that the person must pay has not been paid.
(2)
The Commissioner has the same powers and remedies for the recovery of the amount from the trustee of the person's estate as the Commissioner would have had against the person if he or she were still alive.
(3)
The trustee must provide any information that the person was required to provide, or would have been required to provide if he or she had not died. The trustee must also provide any other information that the Commissioner requires.
(4)
If the trustee fails to provide the information, the Commissioner may make an assessment of a scheme debt in relation to the deceased person.
Note:
An assessment made under this subsection is a reviewable fuel grants decision (see section 55).
(5)
The trustee is liable to penalty under Part 7 for an unpaid scheme debt to the same extent as the deceased person would be if he or she were still alive.
(6)
Any amount payable by the trustee is a charge on all of the deceased person's estate in the trustee's hands.
(7)
The Commissioner may at any time amend an assessment under this section.
(8)
An amended assessment is an assessment for all purposes of this Act.
S 38 inserted by No 201 of 1999, s 3 and Sch 1 item 40, effective 24 December 1999.
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