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).