34Where no administration of estate of deceased employer

34 Where no administration of estate of deceased employer

(1) Where, in respect of the estate of a deceased employer, probate has not been granted, or letters of administration have not been taken out, within 6 months of his or her death, the Commissioner may cause an assessment to be made of the amount of tax due by the deceased employer. (2) The Commissioner shall cause notice of the assessment to be published twice in a daily newspaper circulating in the State or Territory in which the deceased employer resided. (3) A person who claims an interest in the estate of the deceased employer and who is dissatisfied with the assessment may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953. (4) Subject to an amendment of the assessment in accordance with this Act, the assessment so made is conclusive evidence of the indebtedness of the deceased employer to the Commissioner. (5) The Commissioner may issue an order, in such form as he or she thinks appropriate, authorizing any member of the police force of the Commonwealth, or of a State or of a Territory, or any other person named in the order, to levy the amount of tax due by the deceased employer, with costs, by distress and sale of any property of the deceased employer. (6) Upon the issue of such an order, the member or person so authorized has power to levy that amount in accordance with the order. (7) In spite of subsections (4), (5) and (6), if probate of the will, or letters of administration of the estate, of the deceased employer is or are granted to a person, and the person is dissatisfied with the assessment, the person may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953. (7A) Part IVC of the Taxation Administration Act 1953 applies in relation to an objection under subsection (3) or (7) as if the person were the deceased employer. (8) In this section, tax includes: (a) further tax; and (b) additional tax under section 42; and in subsection (5) tax also includes additional tax under section 27.