TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 260 - Special rules about collection and recovery  

Subdivision 260-E - From deceased person ' s estate  

SECTION 260-145   UNADMINISTERED ESTATE  

260-145(1)  
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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