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 260-145   UNADMINISTERED ESTATE  

260-145(1)    
This section applies if neither of the following is granted within 6 months after a person ' s death:

(a)    probate of the person ' s will;

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

260-145(2)    
The Commissioner may determine the total amount of *outstanding tax-related liabilities that the person had at the time of death.

260-145(3)    

The Commissioner must publish notice of the determination in a manner that results in the notice being accessible to the public and reasonably prominent.

260-145(4)    
A notice of the determination is conclusive evidence of the *outstanding tax-related liabilities, unless the determination is amended.

260-145(5)    
A person who is dissatisfied with the determination may object in the manner set out in Part IVC if the person:

(a)    claims an interest in the estate; or

(b)    is granted probate of the deceased person ' s will or letters of administration of the estate.

260-145(6)    
Part IVC applies in relation to the objection as if the person making it were the deceased person.