S 90 repealed by Act No 179 of 1999, s 3 and Sch 2 item 55, effective 22 December 1999. Despite the repeal of s 90, s 90 continues to have effect in relation to a person who dies before 1 July 2000. S 90 formerly read:
WHERE NO ADMINISTRATION OF DECEASED PERSON'S ESTATE
90(1)
Where a grant has not been made of probate of the will, or of letters of administration of the estate, of a deceased person within 6 months after the person's death, the succeeding provisions of this section apply.
90(2)
The Commissioner may make an assessment of:
(a)
the taxable profit or taxable profits in respect of which tax was payable by the deceased person; and
(b)
the amount of tax payable on that profit or those profits;
and, in a case where the deceased person resided in a State or Territory immediately before the person's death, shall cause notice of the assessment to be published twice in a daily newspaper circulating in the State or Territory in which the deceased person resided immediately before the person's death.
90(3)
A person who claims an interest in the estate of the deceased and who is dissatisfied with the assessment may object against it in the manner set out in Part
IVC
of the
Taxation Administration Act 1953
.
90(4)
Subject to any amendment, the assessment is conclusive evidence of the liability of the deceased person.
90(5)
The Commissioner may give an order in writing, in the prescribed form, authorising a member or special member of the Australian Federal Police or a member of the police force of a State or Territory, or any other person specified in the order, to levy the amount of tax assessed, with costs, by distress and sale of any property of the deceased person.
90(6)
A person authorised under such an order has power to levy, in the prescribed manner, the amount specified in the order.
90(7)
In spite of subsections (4), (5) and (6), if probate of the will, or letters of administration of the estate, of the deceased is or are granted to a person, and the person is dissatisfied with the assessment, the person may object against it in the manner set out in Part
IVC
of the
Taxation Administration Act 1953
.
90(8)
Part
IVC
of the
Taxation Administration Act 1953
applies in relation to an objection under subsections (3) or (7) as if the person were the deceased person.
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