Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p11
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 11/24)
Character Range: 1176033–1178755

if:
 (a) the deceased person were still alive; and
 (b) the trustee were the deceased person.
 (3) Without limiting subsection (2), the trustee must:
 (a) provide any returns and other information that the deceased person was liable to provide, or would have been liable to provide if he or she were still alive; and
 (b) provide any additional returns or other information relating to the liability that the Commissioner requires; and
 (c) in the trustee's representative capacity, discharge the liability and any penalty imposed in respect of the liability under a *taxation law (including any *general interest charge) for which the deceased person would be liable if he or she were still alive.
 (4) If:
 (a) the amount of the liability requires an *assessment under a *taxation law but the assessment has not been made; and
 (b) the trustee fails to provide a return or other information in relation to assessing that amount as required by the Commissioner;
the Commissioner may assess that amount. If the Commissioner does so, the assessment has the same effect as if it were made under that taxation law.
 (5) A trustee who is dissatisfied with an *assessment under subsection (4) may object in the manner set out in Part IVC.
 (6) Part IVC applies in relation to the objection as if the trustee were the deceased person.

260‑145  Unadministered estate
 (1) This section applies if neither of the following is granted within 6 months after a person's death:
 (a) probate of the person's will;
 (b) letters of administration of the person's estate.
 (2) The Commissioner may determine the total amount of *outstanding tax‑related liabilities that the person had at the time of death.
 (3) The Commissioner must publish notice of the determination in a manner that results in the notice being accessible to the public and reasonably prominent.
 (4) A notice of the determination is conclusive evidence of the *outstanding tax‑related liabilities, unless the determination is amended.
 (5) A person who is dissatisfied with the determination may object in the manner set out in Part IVC if the person:
 (a) claims an interest in the estate; or
 (b) is granted probate of the deceased person's will or letters of administration of the estate.
 (6) Part IVC applies in relation to the objection as if the person making it were the deceased person.

260‑150  Commissioner may authorise amount to be recovered
 (1) The Commissioner may, in writing, authorise a person (the authorised person) who is:
 (a) a member or a special member of the Australian Federal Police; or
 (b) a member of the police force of a State or Territory; or
 (c) any other person;
to recover:
 (d) the total amount of the *outstanding tax‑related