Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 10 : Tax Liability and PaymentPart A : Taxpayers154. Liability of representative taxpayer |
| (1) | A representative taxpayer is, as regards— |
| (a) | the income to which the representative taxpayer is entitled; |
| (b) | moneys to which the representative taxpayer is entitled or has the management or control; |
| (c) | transactions concluded by the representative taxpayer; and |
| (d) | anything else done by the representative taxpayer, |
in such capacity—
| (i) | subject to the duties, responsibilities and liabilities of the taxpayer represented; |
| (ii) | entitled to any abatement, deduction, exemption, right to set off a loss, and other items that could be claimed by the person represented; and |
| (2) | A representative taxpayer may be assessed in respect of any tax under subsection (1), but such assessment is regarded as made upon the representative taxpayer in such capacity only. |
