Liability of estate managers to GST: fiduciaries must pay and face recovery as if the taxpayer conducted the business.

Where an estate or part of a taxable person's business is controlled by a Court of Wards, Administrator General, Official Trustee, receiver or manager, tax, interest and penalty under the Act shall be levied upon and recoverable from that fiduciary in the same manner and to the same extent as if the taxable person were conducting the business himself, and all provisions of the Act and rules apply accordingly.

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