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 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.
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