Division 1 - General  


216(1)   [Tax not paid in lifetime]  

The following provisions shall apply in any case where, at the time of a taxpayer's death, tax has not been assessed or paid on the whole of the income, and of the profits or gains of a capital nature, derived by the taxpayer up to the time of the death of the taxpayer or additional tax under Part VII to which the taxpayer is liable has not been assessed or paid:

(a) The Commissioner shall have the same powers and remedies for the assessment and recovery of tax from the trustees of the estate of the taxpayer in respect of the liability to which the taxpayer was subject as he would have against the taxpayer if the taxpayer were still living;

(aa) The trustees shall furnish a return of any income, or profits or gains of a capital nature, derived by the deceased person in respect of which no return was lodged by the deceased person;

(b) The trustees shall furnish such returns as the Commissioner requires for the purpose of an accurate assessment;

(c) The trustees shall be subject to additional tax to the same extent as the taxpayer would be subject to additional tax if he were still living:
Provided that the Commissioner may in any particular case, for reasons which he thinks sufficient, remit the additional tax or any part thereof.

(d) The amount of any tax payable by the trustees shall be a first charge on all the taxpayer's estate in their hands.

216(2)   [Commissioner may make assessment]  

Where the trustees are unable or refuse or fail to furnish a return, the Commissioner may make an assessment of the amount on which, in the Commissioner's judgment, tax ought to be levied and the trustees shall be liable to pay tax as if that amount were the taxable income of the deceased person.

216(3)   [``tax'']  

In this section, unless the contrary intention appears, ``tax'' includes the general interest charge under a provision of this Act and additional tax under Part VII .

Note 1:

The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

Note 2:

Subsection 8AAB(4) of that Act lists the provisions that apply the charge.

216(4)   Application.  

This section (including the extended operation that this section has because of any provision of this or any other Act) does not apply in relation to a person who dies on or after 1 July 2000.


Subsection 163A(8) provides for an extended operation of this section in respect of a penalty under section 163A . However, despite that extended operation, this section does not apply in relation to a person who dies on or after 1 July 2000.


For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about the estate of a deceased taxpayer), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .


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