PAYROLL TAX ACT 2007 - SECT 95
Assessment if no probate within 6 months of death
PAYROLL TAX ACT 2007 - SECT 95
Assessment if no probate within 6 months of death
95 Assessment if no probate within 6 months of death
(1) If, in respect of the estate of any deceased employer, probate has not
been granted or letters of administration have not been taken out within 6
months after the death, the Chief Commissioner may make an assessment under
section 8 of the Taxation Administration Act 1996 of the tax liability of the
deceased under this Act.
(2) The Chief Commissioner must cause notice of the
assessment to be published twice in a daily newspaper circulating in the State
or Territory in which the deceased resided.
(3) Any person claiming an
interest in the estate of the deceased may, within 60 days after the first
publication of notice of the assessment, lodge an objection with the Chief
Commissioner in accordance with Division 1 of Part 10 of the
Taxation Administration Act 1996 .
(4) Subject to any amendment of the
assessment by the Chief Commissioner or by the Supreme Court, the assessment
so made is conclusive evidence of the indebtedness of the deceased to the
Chief Commissioner.
(5) However, if probate of the will or letters of
administration of the estate of the deceased is or are granted to a person
after the assessment is first published, that person may, within 60 days after
the date of the grant, lodge an objection in accordance with Division 1 of
Part 10 of the Taxation Administration Act 1996 .
