(1) For the purposes of this Part, "personal representative" has the same meaning as in Chapter 1 of Part 32 and personal representatives shall be treated as being a single continuing body of persons (distinct from the persons who may from time to time be the personal representatives).
(2) Sections 1047(1) and 1048 shall apply in respect of residential zoned land tax as they apply in respect of income tax, subject to the following modifications:
(a) a reference to 'income tax' shall be construed as a reference to 'residential zoned land tax';
(b) a reference to 'profits or gains' shall be construed as including a reference to the market value of a relevant site;
(c) a reference to 'Income Tax Acts' shall be construed as a reference to 'Part 22A'.
(3) On the death of a liable person in relation to a site (referred to in this section as the 'deceased person'), a personal representative shall, for the purposes of this Part, be deemed to be the liable person in relation to the site immedia
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