SALES TAX ASSESSMENT ACT 1992 (Repealed)

RECOVERY OF TAX FROM UNADMINISTERED DECEASED ESTATE  

73(1) 

This section applies if administration of a taxpayer's estate did not begin within 6 months after the taxpayer's death. For this purpose, administration of a taxpayer's estate is taken to begin when either probate of the taxpayer's will is granted, or letters of administration of the taxpayer's estate are granted.

73(2) 

The Commissioner may make an assessment of tax in relation to the deceased taxpayer. If the taxpayer resided in a State or Territory at the time of death, the Commissioner must publish notice of the assessment twice in a daily newspaper circulating in the State or Territory.

73(3) 

Subject to any amendment, the assessment is conclusive evidence of the liability of the deceased taxpayer.

73(4) 

A person who claims an interest in the deceased taxpayer'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.

73(5) 

If a person is granted probate of the taxpayer's will, or letters of administration of the taxpayer's estate, 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.

73(6) 

Part IVC of the Taxation Administration Act 1953 applies in relation to an objection made by a person under subsection (4) or (5) as if the person were the deceased taxpayer.

73(7) 

In this section:

``tax'' includes amounts payable under Part 7A, penalty under Part 9 and late-payment penalty.

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History

S 73(7) amended by No 16 of 1998, Sch 2 item 19, effective 16 April 1998, by inserting ``amounts payable under Part 7A,''.