Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_165:p10
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 165 (pt 10/11)
Character Range: 68526–71291

time of death.

 (3) The Commissioner must publish notice of the determination twice in a daily newspaper circulating in the State or Territory in which the person resided at the time of death.

 (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 liabilities of a deceased person as determined under section 260‑145 (about unadministered estates); and
 (e) any reasonable costs incurred by the authorised person in recovering that amount;
by seizing and disposing of any property of the deceased person.

 (2) The authorised person may seize and dispose of the property as prescribed by the regulations.

[The next Division is Division 265.]

Division 265—Other matters

Table of Subdivisions

265‑A Right of person to seek recovery or contribution

265‑B Application of laws

Subdivision 265‑A—Right of person to seek recovery or contribution

Guide to Subdivision 265‑A

265‑35  What this Subdivision is about

       This Division deals with a person's right to recover from another person an amount paid in discharge of a tax‑related liability if:
          • the person has paid the amount for or on behalf of the other person;
          • the persons are jointly liable to pay the amount.

Table of sections

Operative provisions

265‑40 Right of recovery if another person is liable
265‑45 Right of contribution if persons are jointly liable

[This is the end of the Guide.]

Operative provisions

265‑40  Right of recovery if another person is liable

  A person who has paid an amount of a *tax‑related liability for or on behalf of another person may:
 (a) recover that amount from the other person as a debt (together with the costs of recovery) in a court of competent jurisdiction; or
 (b) retain or deduct the amount out of money held by the person that belongs to, or is payable to, the other person.

265‑45  Right of contribution if persons are jointly liable

 (1) If 2 or more persons are jointly liable to