Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 117

117. Section 216 of the Principal Act is amended-

   (a)  by omitting ", whether intentionally or not, a taxpayer escapes full
        taxation in his lifetime by reason of not having duly made full
        complete and accurate returns" and substituting ", at the time of a
        taxpayer's death, tax has not been assessed or paid on the whole of
        the income derived by the taxpayer up to the time of the death of the
        taxpayer or additional tax under Part VII to which the taxpayer is
        liable has not been assessed or paid";

   (b)  by omitting from paragraph (a) "against the trustees of the estate of
        the taxpayer in respect of the taxable income of the taxpayer" and
        substituting "for the assessment and recovery of tax from the trustees
        of the estate of the taxpayer in respect of the liability to which the
        taxpayer was subject";

   (c)  by inserting after paragraph (a) the following paragraph:

"(aa) The trustees shall furnish a return of any income derived by the
deceased person in respect of which no return was lodged by the deceased
person."; and

   (d)  by omitting from paragraph (b) "make" and substituting "furnish"; and

   (e)  by adding at the end thereof the following sub-sections:

"(2) Where the trustees are unable or refuse or fail to furnish a return, the
Commissioner may make an assessment of the amount on which, in the
Commissioner's judgment, tax ought to be levied and the trustees shall be
liable to pay tax as if that amount were the taxable income of the deceased
person.

"(3) In this section, unless the contrary intention appears, 'tax' includes
additional tax under section 207 or Part VII.".