Commissioner may authorise amount to be recovered
260-150 Commissioner may authorise amount to be recovered
The Commissioner may, in writing, authorise a person (the authorised person) who is:
a member or a special member of the Australian Federal Police; or
a member of the police force of a State or Territory; or
any other person;
to recover:
the total amount of the *outstanding tax‑related liabilities of a deceased person as determined under section 260‑145 (about unadministered estates); and
any reasonable costs incurred by the authorised person in recovering that amount;
by seizing and disposing of any property of the deceased person.
The authorised person may seize and dispose of the property as prescribed by the regulations.
This provision refers to the regulations (prescribed by the regulations
). Made under this Act:
- Taxation Administration Regulations 2017 · under s 18
11 more instruments made under this Act are listed on the Act’s overview.
This Act’s bill:Second reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.