Diesel and Alternative Fuels Grants Scheme Act 1999 (Repealed)

Pt 8 repealed by No 77 of 2000, s 3 and Sch 1 item 13, effective 30 June 2000.

Pt 8 inserted by No 201 of 1999, s 3 and Sch 1 item 40, effective 24 December 1999.

S 39 repealed by No 77 of 2000, s 3 Sch 1 item 13, effective 30 June 2000. S 39 formerly read:

(1)
This section applies if neither of the following are 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.

(2)
The Commissioner may make an assessment of an amount of scheme debt in relation to the deceased person. If the person 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.

(3)
Anyone who:

(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;

and who is dissatisfied with the assessment, may object in the manner set out in Part IVC of the Taxation Administration Act 1953 . That Part applies in relation to the objection as if the person were the deceased person.

(4)
The Commissioner may at any time amend an assessment under this section.

(5)
An amended assessment is an assessment for all purposes of this Act.

(6)
Anyone who:

(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;

and who is dissatisfied with an amendment of an assessment under this section, may object in the manner set out in Part IVC of the Taxation Administration Act 1953 . That Part applies in relation to the objection as if the person were the deceased person.

S 39 inserted by No 201 of 1999, s 3 and Sch 1 item 40, effective 24 December 1999.