29Provision for payment of charge by executors or administrators

29 Provision for payment of charge by executors or administrators

(1) Where, at the time of a person’s death, he had not paid the whole of the charge payable before the date of his death, the Commissioner shall have the same powers and remedies for the assessment and recovery of the charge from the trustees of that person’s estate as he would have had against that person if that person were alive. (2) The trustees shall furnish such of the returns under this Act in respect of employment by the deceased person as have not been made by the deceased person. (3) Where the trustees are unable or fail to furnish a return, the Commissioner may estimate and make an assessment of the amount of the charge which, in his judgment, ought to be paid. (4) Where, in respect of the estate of any deceased person, probate has not been granted or letters of administration have not been taken out within 6 months after his death, the Commissioner may cause an assessment to be made of the amount of the charge due by the deceased. (5) The Commissioner shall cause notice of an assessment under subsection (4) to be published twice in a daily newspaper circulating in the State or Territory in which the deceased person resided. (6) Subject to any amendment of the assessment by the Commissioner, an assessment under this section shall be prima facie evidence of the indebtedness of the deceased to the Commissioner. (7) The Commissioner may issue an order in the prescribed form authorizing any member of the police force of the Commonwealth or of a State or Territory or any other person named therein to levy the amount of the charge due by the deceased, as assessed under subsection (4), with costs by distress and sale of any property of the deceased. (8) 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.