Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 49

49 Administrator’s liability for payment of tax

(1) The commissioner has the same powers and remedies in relation to the administrator for the property of a taxpayer as the commissioner would have in relation to the taxpayer.

(2) However, an administrator is liable for payment of a tax law liability of a taxpayer only to the extent of the realised value of all property that—

(a) the administrator has taken possession as administrator; and

(b) was, at any time, available to the administrator for the payment of the tax.