Continuity of tax liability: legal representatives remain liable for deceased's tax obligations, limited to the estate, with exceptions.
Clause 302 establishes that the legal representative is liable for any sum the deceased would have owed, is deemed to be an assessee, and that pending or potential assessments may be continued or initiated against the legal representative; liability is ordinarily limited to the estate's capacity but personal liability arises where the representative alienates or charges estate assets while liabilities remain, capped at the value of the asset so alienated.