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 260-150   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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