CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
33Recovery of GST from unadministered deceased estate
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##### 33 Recovery of GST from unadministered deceased estate
(1) This section applies if neither of the following are 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.
(2) The Commissioner may make an assessment of a net amount or amount of GST in relation to the deceased person. If the person resided in a State or Territory at the time of death, the Commissioner must publish notice of the assessment twice in a daily newspaper circulating in the State or Territory.
(3) Anyone who:
(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;
and who is dissatisfied with the assessment, may object in the manner set out in Part IVC. That Part applies in relation to the objection as if the person were the deceased person.