TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)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