Taxation Administration Act 1953

This section applies if neither of the following is granted within 6 months after a person’s death:

probate of the person’s will;

letters of administration of the person’s estate.

The Commissioner may determine the total amount of *outstanding tax‑related liabilities that the person had at the time of death.

The Commissioner must publish notice of the determination in a manner that results in the notice being accessible to the public and reasonably prominent.

A notice of the determination is conclusive evidence of the *outstanding tax‑related liabilities, unless the determination is amended.

A person who is dissatisfied with the determination may object in the manner set out in Part IVC if the person:

claims an interest in the estate; or

is granted probate of the deceased person’s will or letters of administration of the estate.

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