Liability of estate managers: custodians of an estate are liable for GST tax, interest and penalties as if the taxpayer. Where the estate or any part of the estate of a taxable person carrying on a business is under the control of the Court of Wards, Administrator General, Official Trustee, or any receiver or manager (including any person who in fact manages the business), that custodian is liable to pay tax, interest or penalty and such liabilities shall be levied and recovered from them in the same manner and to the same extent as from the taxable person, with all provisions of the Act and rules applying accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Liability of estate managers: custodians of an estate are liable for GST tax, interest and penalties as if the taxpayer.
Where the estate or any part of the estate of a taxable person carrying on a business is under the control of the Court of Wards, Administrator General, Official Trustee, or any receiver or manager (including any person who in fact manages the business), that custodian is liable to pay tax, interest or penalty and such liabilities shall be levied and recovered from them in the same manner and to the same extent as from the taxable person, with all provisions of the Act and rules applying accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
