Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 48

48 Particular administrators to notify commissioner of appointment

(1) A person who is appointed as administrator for the property of a taxpayer who has a tax law liability must, before the required date, give written notice to the commissioner of the appointment.

Penalty—

Maximum penalty—40 penalty units.

(2) For subsection (1) , the required date is—

(a) 14 days after the administrator becomes aware, or should reasonably have become aware, the taxpayer has a tax law liability even if the extent of the liability is not then ascertainable; or

(b) the later date allowed by the commissioner.

(3) However, notice is not required in the circumstances prescribed under a regulation.