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TAXATION ADMINISTRATION ACT 1996 - SECT 113 Notice of liquidator's appointment

TAXATION ADMINISTRATION ACT 1996 - SECT 113

Notice of liquidator's appointment

113 Notice of liquidator's appointment

A liquidator appointed to wind up a company must notify the Chief Commissioner of the appointment within 14 days after the date of the appointment.

: Maximum penalty--100 penalty units.
Note : An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation--see section 121.