TAXATION ADMINISTRATION ACT 1996 - SECT 113 Notice of liquidator's appointment
TAXATION ADMINISTRATION ACT 1996 - SECT 113
Notice of liquidator's appointment113 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.