Section 712 — Income Tax Act 2007: Application of Chapter where individual within section 684 dies

Application of Chapter where individual within section 684 dies 712 1 This section applies if an individual to whom section 684 (person liable to counteraction of income tax advantage) applies (or may apply) has died.

2 Any notice or notification to the individual under this Chapter may be given to the individual's personal representatives.

3 The provisions of this Chapter relating to any such notice or notification, to the making of a statutory declaration, to rights of appeal and to the giving of information must be read accordingly.