s 70A Recovery of duty from deceased individual
70A.—(1) Where, at the time of a person’s death, any duty or penalty is due from the person under this Act and has not been paid, the Commissioner has the same powers and remedies for recovering the duty or penalty so payable from the person’s estate as the Commissioner would have in relation to the person if the person were alive. (2) Any such duty or penalty or both are payable by the executor or administrator in respect of the deceased person’s estate to the same extent as it would be payable by the person if he or she were alive. (3) This section does not apply if the duty is assessed after the end of the third year following the year in which the person died.