Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 120

120. Section 220 of the Principal Act is amended-

   (a)  by omitting sub-section (1) and substituting the following
        sub-section:

"(1) Where, in respect of the estate of a deceased taxpayer, neither probate
has been granted nor letters of administration have been taken out within 6
months of the death of the taxpayer, and-

   (a)  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

   (b)  additional tax under Part VII to which the taxpayer is liable has not
        been assessed or paid,
the Commissioner may make an assessment of the tax payable by the estate of
the taxpayer.";

   (b)  by omitting from sub-section (5) "(including tax assessed under a
        provision of a State income tax law corresponding with this section)"
        and substituting "and any additional tax under section 207 payable in
        relation to that tax"; and

   (c)  by adding at the end thereof the following sub-section:

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