(1) If State taxes
imposed on frozen or confiscated property fall due while the property is under
the control or management of the Public Trustee, the Public Trustee is liable
for the taxes only to the extent of any rents and profits received by the
Public Trustee in respect of the property.
(2) If the property is
a business, the Public Trustee is not liable for —
(a) any
payment in respect of long service leave for which the business or the owner
of the business is liable; or
(b) any
payment in respect of long service leave to which a person employed by the
Public Trustee to manage the business, or the legal personal representative of
such a person, becomes entitled as a result of managing the business, after
the date of the freezing order.