Section 59
of State Sales Tax Enactment 1998
Section 59
Where after the passing of this Enactment an effective resolution is passed or an order is made for the winding up of a company to which a licence under section 10 is issued the liquidator of the company shall give notice thereof to the Director within fourteen days after the passing of the resolution or the making of the order, and shall before disposing of any other assets of the company set aside such sum out of the assets of the company as appears to the
Director to be sufficient to provide for any State sales tax that there is or will thereafter become payable in respect of the company.
(2)
A liquidator of any such company who fails to give notice to the Director within the time specified in subsection (1) or fails to provide for payment of the State sales tax as required by that subsection shall be personally liable for any State sales tax that is or becomes payable as aforesaid.
(3)
Where two or more persons are appointed liquidators or are required by law to carry out the winding up of any such company the obligations and liabilities attaching to a liquidator under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.
44
Appointment of receiver to be notified to the Director.