Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the Commissioner makes an estimate and sends notice of it to the person liable or to the person's trustee, the person must pay to the Commissioner the amount of the estimate. This liability is called a liability to pay an estimate .
(2) A liability to pay an estimate is separate and distinct from the liability to which the estimate relates. It is separate and distinct for all purposes. For example, the Commissioner may take proceedings to recover the unpaid amount of the estimate, proceedings to recover the unpaid amount of the liability to which the estimate relates, or both.
(3) However, the following are parallel liabilities :
(a) a liability to pay an estimate;
(b) the liability to which the estimate relates;
(c) liability under a judgment, so far as it is based on a liability referred to in paragraph (a) or (b).
(4) This means that if, at a particular time:
(a) an amount is paid or applied towards discharging one of the parallel liabilities; or
(b) because of section 222AOH or 222APG, one of the parallel liabilities is discharged to the extent of a particular amount;
each of the others that is in existence at that time is discharged to the extent of the same amount. However, this section does not discharge a liability to a greater extent than the amount of the liability.