95Assessment if no probate within 6 months of death

#### 95 Assessment if no probate within 6 months of death 95 Assessment if no probate within 6 months of death > > (1) If, in respect of the estate of any deceased employer, probate has not been granted or letters of administration have not been taken out within 6 months after the death, the Chief Commissioner may make an assessment under section 8 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) of the tax liability of the deceased under this Act. > > > (2) The Chief Commissioner must cause notice of the assessment to be published twice in a daily newspaper circulating in the State or Territory in which the deceased resided. > > > (3) 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 an objection with the Chief Commissioner in accordance with Division 1 of Part 10 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). > > > (4) Subject to any amendment of the assessment by the Chief Commissioner or by the Supreme Court, the assessment so made is conclusive evidence of the indebtedness of the deceased to the Chief Commissioner. > > > (5) However, if probate of the will or letters of administration of the estate of the deceased is or are granted to a person after the assessment is first published, that person may, within 60 days after the date of the grant, lodge an objection in accordance with Division 1 of Part 10 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097).