New South Wales Repealed Acts New South Wales Repealed ActsThis legislation has been repealed.
(1) Where, at the time of an employer’s death, he or she had not paid the whole of the tax payable up to the date of his or her death, the Chief Commissioner shall have the same powers and remedies for the assessment and recovery of tax from the executors and administrators as he or she would have had against that employer, if he or she were alive.
(2) The executors or administrators shall furnish such of the returns mentioned in Part 4 as have not been made by the deceased.
(3) Where the executors or administrators are unable or fail to furnish a return, the Chief Commissioner may estimate and make an assessment of the taxable wages on which, in his or her judgment, pay-roll tax ought to be charged.
(4) Where, in respect of the estate of any deceased employer, probate has not been granted or letters of administration have not been taken out within six months of his or her death, the Chief Commissioner may cause an assessment to be made of the amount of tax due by the deceased.
(5) The Chief Commissioner shall cause notice of the assessment to be published twice in a daily newspaper circulating in the State of the Commonwealth in which the deceased resided.
(6) Any person claiming an interest in the estate of the deceased may, within forty-two days after the first publication of notice of assessment, lodge with the Chief Commissioner an objection in writing against the assessment stating fully and in detail the grounds on which he or she relies.
(7) Subject to any amendment of the assessment by the Chief Commissioner or by the Supreme Court, the assessment so made shall be conclusive evidence of the indebtedness of the deceased to the Chief Commissioner.
(8) The Supreme Court may, on application by the Chief Commissioner, order that a sufficient part of the property of the deceased be sold to pay the assessment and the costs of the application and any property sold pursuant to such an order shall vest in the purchaser.
(9) Notwithstanding anything contained in subsections (7) and (8), if at any time probate of the will of the deceased is, or letters of administration of the estate are, granted to a person, that person may, within forty-two days after the date on which probate was, or letters of administration were, granted, lodge with the Chief Commissioner an objection against the assessment, stating fully and in detail the grounds on which he or she relies.