CTHRepealedAct
Australian Capital Territory Taxation (Administration) Act 1969
72Assessments in relation to deceased persons
Start here
Get a plain-English read of 72
Turn the raw legal text into a practical explanation grounded in Australian Capital Territory Taxation (Administration) Act 1969.
#### 72 Assessments in relation to deceased persons
(1) The Commissioner has the same powers of assessment of duty or tax in relation to a trustee of a deceased person as he would have had in relation to that person if he were still living.
(2) In subsection (1), duty or tax includes an additional amount payable under section 70.