Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesThis 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.
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