33Provision for payment of tax by executors and administrators

#### 33 Provision for payment of tax by executors and administrators (1) Where, at the time of an employer’s death, he had not paid the whole of the tax payable up to the date of his death, the Commissioner shall have the same powers and remedies for the assessment and recovery of tax from the executors and administrators as he would have had against that employer, if he were alive. (2) The executors or administrators shall furnish such of the returns mentioned in Part IV of this Act as have not been made by the deceased. (3) Where the executors or administrators are unable or fail to furnish a return, the Commissioner may estimate and make an assessment of the wages on which, in his judgment, 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 death, the Commissioner may cause an assessment to be made of the amount of tax due by the deceased. (5) The Commissioner shall cause notice of the assessment to be published twice in a daily newspaper circulating in the State or Territory of the Commonwealth in which the deceased resided. (6) 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 with the Commissioner an objection in writing against the assessment stating fully and in detail the grounds on which he relies and the provisions of this Act relating to objections, reviews and appeals shall thereupon apply in relation to the objection as if the person so claiming an interest were the deceased. (7) Subject to any amendment of the assessment, the assessment so made shall be conclusive evidence of the indebtedness of the deceased to the Commissioner. (8) The Commissioner may issue an order in the form in the Second Schedule to this Act authorizing any member of the police force of the Commonwealth or of a State or of a Territory of the Commonwealth or any other person named therein to levy the amount of tax due by the deceased, with costs, by distress and sale of any property of the deceased. (9) 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. (10) Notwithstanding anything contained in the last three preceding subsections, 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 60 days after the date on which probate was, or letters of administration were, granted, lodge an objection against the assessment, stating fully and in detail the grounds on which he relies, and thereupon the provisions of this Act relating to objections, reviews and appeals apply as if the objection had been made by the deceased person.