Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The Commissioner may, in writing, authorise a person (the authorised person ) who is:
(a) a member or a special member of the Australian Federal Police; or
(b) a member of the police force of a State or Territory; or
(c) any other person;
(d) the total amount of the *outstanding tax-related liabilities of a deceased person as determined under section 260-145 (about unadministered estates); and
(e) any reasonable costs incurred by the authorised person in recovering that amount;
The authorised person may seize and dispose of the property as prescribed by the regulations.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-15
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COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 260
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Special rules about collection and recovery
Subdivision 260-E
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From deceased person
'
s estate
SECTION 260-150
COMMISSIONER MAY AUTHORISE AMOUNT TO BE RECOVERED
260-150(1)
The Commissioner may, in writing, authorise a person (the authorised person ) who is:
(a) a member or a special member of the Australian Federal Police; or
(b) a member of the police force of a State or Territory; or
(c) any other person;
to recover:
(d) the total amount of the *outstanding tax-related liabilities of a deceased person as determined under section 260-145 (about unadministered estates); and
(e) any reasonable costs incurred by the authorised person in recovering that amount;
by seizing and disposing of any property of the deceased person.
260-150(2)The authorised person may seize and dispose of the property as prescribed by the regulations.
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