Successor liability for tax: legal representatives and successors remain responsible for unpaid GST liabilities after death or termination.

Liability for unpaid GST, interest and penalty transfers to successors: legal representatives or persons continuing a deceased's business are liable; where business is discontinued the estate answers to the extent of its capacity. Partitioned families, dissolved firms, and terminated guardianships or trusts create joint and several liability for members, former partners, wards or beneficiaries for liabilities up to the time of partition, dissolution or termination. These obligations are subject to the statutory insolvency carve-out.

---

---

---