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 260-140   ADMINISTERED ESTATE  

260-140(1)    
This section applies if:

(a) a person has an *outstanding tax-related liability when the person dies; and

(b) either of the following is granted after the death:

(i) probate of the person ' s will;

(ii) letters of administration of the person ' s estate.

260-140(2)    
The Commissioner may, in respect of the liability, deal with the trustee of the deceased person ' s estate as if:

(a) the deceased person were still alive; and

(b) the trustee were the deceased person.

260-140(3)    
Without limiting subsection (2), the trustee must:

(a) provide any returns and other information that the deceased person was liable to provide, or would have been liable to provide if he or she were still alive; and

(b) provide any additional returns or other information relating to the liability that the Commissioner requires; and

(c) in the trustee ' s representative capacity, discharge the liability and any penalty imposed in respect of the liability under a *taxation law (including any *general interest charge) for which the deceased person would be liable if he or she were still alive.

260-140(4)    
If:

(a) the amount of the liability requires an *assessment under a *taxation law but the assessment has not been made; and

(b) the trustee fails to provide a return or other information in relation to assessing that amount as required by the Commissioner;

the Commissioner may assess that amount. If the Commissioner does so, the assessment has the same effect as if it were made under that taxation law.

260-140(5)    
A trustee who is dissatisfied with an *assessment under subsection (4) may object in the manner set out in Part IVC .

260-140(6)    
Part IVC applies in relation to the objection as if the trustee were the deceased person.