DMBM537130 - Debt and return pursuit: Environmental Taxes: Aggregate Levy (AL): »Ê¹ÚÌåÓýapp effects of death or other incapacity on recovery action

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Death of a sole proprietor

»Ê¹ÚÌåÓýapp procedure is the same as for recovery of a VAT debt (see DMBM530310).

In relation to civil recovery action, see S8-25 Civil Recovery for further information.

Death of a partner

»Ê¹ÚÌåÓýapp procedure is the same as for the recovery of a VAT debt. (see DMBM530320).

Death of a company director

»Ê¹ÚÌåÓýapp procedure is the same as for the recovery of VAT. (see DMBM530330).

Death of key personnel

»Ê¹ÚÌåÓýapp procedure is the same as for the recovery of VAT (see DMBM530340).

Physical incapacity of a registered person

»Ê¹ÚÌåÓýapp procedure is the same as for the recovery of VAT. (see DMBM530350).

Mental incapacity of a registered person

»Ê¹ÚÌåÓýapp procedure is the same as for the recovery of VAT. (see DMBM530360).