TAXATION ADMINISTRATION ACT 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
This section applies if neither of the following is granted within 6 months after a person ' s death:
(a) probate of the person ' s will;
(b) letters of administration of the person ' s estate. 260-145(2)
The Commissioner may determine the total amount of *outstanding tax-related liabilities that the person had at the time of death. 260-145(3)
The Commissioner must publish notice of the determination twice in a daily newspaper circulating in the State or Territory in which the person resided at the time of death. 260-145(4)
A notice of the determination is conclusive evidence of the *outstanding tax-related liabilities, unless the determination is amended. 260-145(5)
A person who is dissatisfied with the determination may object in the manner set out in Part IVC if the person:
(a) claims an interest in the estate; or
(b) is granted probate of the deceased person ' s will or letters of administration of the estate. 260-145(6)
Part IVC applies in relation to the objection as if the person making it were the deceased person.
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