Section 60
of State Sales Tax Enactment 1998
Section 60
Where a receiver is appointed of the property of a person to whom a licence under section 10 is issued the receiver shall give notice thereof to the Director within fourteen days after the appointment being made, and shall before disposing of any of the assets of that person set aside such sum out of the assets 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 taxable goods that have been sold or provided by that person before the appointment of the receiver.
(2)
A person appointed as receiver 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 receivers the obligations and liabilities attaching to a receiver 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.