TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XV - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930  

SECTION 136  

136   PROVISION FOR PAYMENT OF TAX BY EXECUTORS, & c.  
Section 35 of the Principal Act is amended -

(a) by omitting sub-sections (3) and (4) and substituting the following sub-section:

``35(3) Where -

(a) the executors or administrators of a deceased taxpayer are unable or refuse or fail to furnish a return; or

(b) probate has not been granted, or letters of administration have not been taken out, in respect of the estate of a deceased taxpayer, within 6 months of the taxpayer's death, the Commissioner may make an assessment in relation to the deceased.'';

(b) by omitting from sub-section (6) ``42'' and substituting ``60'';

(c) by omitting from sub-section (6) ``post to or'';

(d) by omitting from sub-section (6) ``objections and appeals shall thereupon apply in relation to the objection as if'' and substituting ``objections, reviews and appeals shall thereupon apply in relation to the objection as if the objection had been lodged under sub-section 40(1) and'';

(e) by omitting sub-section (7);

(f) by omitting from sub-section (10) ``(7),'';

(g) by omitting from sub-section (10) ``42'' and substituting ``60''; and

(h) by omitting from sub-section (10) ``objections and appeals shall thereupon apply in relation to the objection as if'' and substituting ``objections, reviews and appeals shall thereupon apply in relation to the objection as if the objection had been lodged under sub-section 40(1) and''.