New South Wales Consolidated ActsThe following provisions apply in any case where a contributor, who was a natural person and has died, escaped, whether intentionally or not, full contribution in his or her lifetime by reason of not having complied with any of the provisions of this Act:
(a) the Authority shall have the same powers and remedies against the executors or administrators of the contributor in respect of the estate of the contributor as it would have had against the contributor in his or her lifetime,
(b) the executors or administrators shall furnish such information as the Authority requires for the purpose of a full assessment,
(c) the amount payable shall (where the contributor’s default was intentional) be such amount not exceeding twice the amount of the difference between the contribution so assessed and the amount actually paid by the contributor as the Authority determines, and shall be a first charge on all the contributor’s estate in the hands of his or her executors or administrators, and
(d) no lapse of time shall prevent the operation of this section, and the Authority may take all such proceedings and exercise all such powers and remedies for the purpose of giving effect to this section and recovering the amount payable as in the case of other assessments and contribution.