Commentary on Sections Structure of Chapters Overview Section 659: Person liable
2517.This section states who is liable for any tax charged under section 649. It is based on sections 695, 696 and 698 of ICTA.
2518.The person who is liable will very much depend on the nature of the interest held by the beneficiary. The various interests are set out in the section together with the person liable for each of those interests.