Estate administration liability: managers and trustees are liable for GST tax, interest and penalty under the law. Liability of estate administrators for tax obligations attaches where a taxable person's business or estate is under external control; tax, interest or penalty due under the goods and services tax regime shall be levied upon and be recoverable from the Court of Wards, Administrator General, Official Trustee, receiver or manager (or any person who in fact manages the business) to the same extent as from the taxable person, and all provisions of the Act and rules apply accordingly.