35Provision for payment of tax by executors etc.

35 Provision for payment of tax by executors etc.

(1) Where, at the time of a taxpayer’s death, tax due by the taxpayer has not been assessed or paid, 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 person, if that person were alive. (2) The executors or administrators shall furnish such of the returns mentioned in Part V as have not been made by the deceased person. (3) Where: (a) the executors or administrators of a deceased taxpayer are unable or refuse or fail to furnish a return; or (b) probate has not been granted, or letters of administration have not been taken out, in respect of the estate of a deceased taxpayer, within 6 months of the taxpayer’s death; the Commissioner may make an assessment in relation to the deceased. (5) The Commissioner shall cause notice of the assessment to be published twice in a daily newspaper circulating in the State in which the taxpayer resided. (6) A person who claims an interest in the estate of the taxpayer 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. (8) The Commissioner may issue an order in the form in the Schedule authorizing any member of the police force of the Commonwealth or of a State or of a Territory 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 persons so authorized shall have power to levy that amount accordingly in the prescribed manner. (10) In spite of subsections (8) and (9), if probate of the will, or letters of administration of the estate, of the deceased 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. (10A) Part IVC of the Taxation Administration Act 1953 applies in relation to an objection under subsections (6) or (10) as if the person were the taxpayer. (11) In this section, unless the contrary intention appears, tax includes: (a) further tax; and (b) additional tax under section 29 or Part VIII.