Taxation Administration Act 1953

This section applies if:

a person has an *outstanding tax‑related liability when the person dies; and

either of the following is granted after the death:

probate of the person’s will;

letters of administration of the person’s estate.

The Commissioner may, in respect of the liability, deal with the trustee of the deceased person’s estate as if:

the deceased person were still alive; and

the trustee were the deceased person.

Without limiting subsection (2), the trustee must:

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

provide any additional returns or other information relating to the liability that the Commissioner requires; and

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.

If:

the amount of the liability requires an *assessment under a *taxation law but the assessment has not been made; and

the trustee fails to provide a return or other information in relation to assessing that amount as required by the Commissioner;

A trustee who is dissatisfied with an *assessment under subsection (4) may object in the manner set out in Part IVC.

Part IVC applies in relation to the objection as if the trustee were the deceased person.