S 55 repealed by No 179 of 1999, s 3 and Sch 2 item 83, effective 22 December 1999. Despite this repeal, s 55 continues to have effect in relation to a person who dies before 1 July 2000. S 55 formerly read:
SECTION 55 RECOVERY OF CHARGE FROM UNADMINISTERED DECEASED ESTATES
55(1)
If, within 6 months after the death of an employer, neither probate of the employer's will nor letters of administration of the employer's estate have been granted, the Commissioner may assess:
(a)
the superannuation guarantee shortfall (if any) of the employer for the year in which the employer died or for any previous year; and
(b)
the amount of superannuation guarantee charge payable on the shortfall.
55(2)
If the employer resided in a State or Territory immediately before his or her death, the Commissioner must publish notice of the assessment twice in a daily newspaper circulating in the State or Territory.
55(3)
A person who claims an interest in the deceased employer's estate and who is dissatisfied with the assessment may object in the manner set out in Part
IVC
of the
Taxation Administration Act 1953
.
55(4)
Subject to any amendment, the assessment is conclusive evidence of the liability of the deceased employer.
55(5)
In spite of subsection (4), if probate of the will, or letters of administration of the estate, of the deceased employer is or are granted to a person and the person is dissatisfied with the assessment, the person may object in the manner set out in Part
IVC
of the
Taxation Administration Act 1953
.
55(6)
Part
IVC
of the
Taxation Administration Act 1953
applies in relation to an objection made by a person under subsection (3) or (5) as if the person were the deceased employer.
55(7)
In this section:
"superannuation guarantee charge"
includes additional superannuation guarantee charge payable under section
49
or Part
7
.
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