2The deceased taxpayer's tax records must be kept by the personal

2 The deceased taxpayer's tax records must be kept by the personal representative for as long as the taxpayer would have been required to keep them if the taxpayer were still alive. (5) Powers and remedies that would have been available against the taxpayer if the taxpayer were still alive are available against the taxpayer's personal representative. Examples for subsection (5) 1 The Commissioner may make an assessment of the tax payable by the taxpayer's personal representative out of the deceased taxpayer's estate. 2 The Commissioner may commence proceedings against the personal representative for the recovery of tax. 3 If proceedings commenced against a taxpayer for recovery of tax are incomplete at the time of the taxpayer's death, they may be continued and completed against the taxpayer's personal representative.

Taxation Administration Act 2007 38 Division 5 Waiver of tax