Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_165:p9
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 165 (pt 9/11)
Character Range: 65942–68758

wind up the business, the obligations and liabilities under this Subdivision:
 (a) apply to all the agents; but
 (b) may be discharged by any of them.

260‑120  Agent's other obligation or liability

  This Subdivision does not reduce any obligation or liability of the agent or agents arising elsewhere.

Subdivision 260‑E—From deceased person's estate

Table of sections

260‑140 Administered estate
260‑145 Unadministered estate
260‑150 Commissioner may authorise amount to be recovered

260‑140  Administered estate

 (1) This section applies if:
 (a) a person has an *outstanding tax‑related liability when the person dies; and
 (b) either of the following is granted after the death:
 (i) probate of the person's will;
 (ii) letters of administration of the person's estate.

 (2) The Commissioner may, in respect of the liability, deal with the trustee of the deceased person's estate as 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 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