INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1 - General  

SECTION 220   ASSESSMENT WHERE NO ADMINISTRATION  

220(1)   [Assessment]  

Where, in respect of the estate of a deceased taxpayer, neither probate has been granted nor letters of administration have been taken out within 6 months of the death of the taxpayer, and:

(a) tax has not been assessed or paid on the whole of the income, and of the profits or gains of a capital nature, derived by the taxpayer up to the time of the death of the taxpayer; or

(aa) interest under section 102AAM to which the taxpayer is liable has not been assessed or paid; or

(b) additional tax under Part VII to which the taxpayer is liable has not been assessed or paid;

the Commissioner may make an assessment of the tax payable by the estate of the taxpayer.

220(2)   [Notice in newspaper]  

The Commissioner shall cause notice of the assessment to be published twice in a daily newspaper circulating in the State in which the taxpayer resided.

220(3)   [Objection against assessment]  

A person who claims an interest in the estate of the taxpayer and who is dissatisfied with the assessment may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

220(4)   [Evidence of indebtedness]  

Subject to any amendment of the assessment, the published notice of the assessment so made shall be conclusive evidence of the indebtedness of the deceased to the Commissioner.

220(5)   [Authority to levy]  

The Commissioner may issue an order in the prescribed form authorizing any member of the police force of the Commonwealth or of a State or of a Territory or any other person named therein, to levy the amount of tax assessed any general interest charge under a provision of this Act payable in relation to that tax, with costs, by distress and sale of any property of the deceased.

Note 1:

The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

Note 2:

Subsection 8AAB(4) of that Act lists the provisions that apply the charge.

220(6)   [Power to levy]  

Upon the issue of any such order the member or person so authorized shall have power to levy that amount accordingly in the prescribed manner.

220(7)   [Administration granted]  

In spite of subsections (4), (5) and (6), if probate of the will, or letters of administration of the estate, of the deceased is or are granted to a person, and the person is dissatisfied with the assessment, the person may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

220(7A)   [Application of Taxation Administration Act]  

Part IVC of the Taxation Administration Act 1953 applies in relation to an objection under subsection (3) or (7) as if the person were the taxpayer.

220(8)   [Tax]  

In this section, unless the contrary intention appears:

"tax"
includes:

(a) interest under section 102AAM ; and

(b) additional tax under Part VII .

220(9)   Application.  

This section (including the extended operation that this section has because of any provision of this or any other Act) does not apply in relation to a person who dies on or after 1 July 2000.

Note:

For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about the estate of a deceased taxpayer), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .