Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 28

Payment of tax by executors or administrators

28. Payment of tax by executors or administrators



(1) Where, at the time of an employer's death, he had not paid the whole of
the tax payable up to the date of his death, the Commissioner shall have the
same powers and remedies for the assessment and recovery of tax from the
executors and administrators as he would have had against that employer, if he
were alive.

(2) The executors or administrators shall furnish such of the returns
mentioned in Part IV as have not been made by the deceased.

(3) Where the executors or administrators are unable or fail to furnish a
return, the Commissioner may estimate and make an assessment of the taxable
wages on which, in his judgment, pay-roll tax ought to be charged.

(4) Where, in respect of the estate of any deceased employer, probate has not
been granted or letters of administration have not been taken out within six
months of his death, the Commissioner may cause an assessment to be made of
the amount of tax due by the deceased.

(5) The Commissioner shall cause notice of the assessment to be published
twice in a daily newspaper circulating in the State or Territory of the
Commonwealth in which the deceased resided.

(6) Any person claiming an interest in the estate of the deceased may, within
60 days after the first publication of notice of the assessment, post to or
lodge with the Commissioner an objection in writing against the assessment
stating fully and in detail the grounds on which he relies and the provisions
of this Act relating to objections and appeals shall thereupon apply in
relation to the objection as if the person so claiming an interest were the
deceased.

(7) Subject to any amendment of the assessment by the Commissioner or by the
Supreme Court, the assessment so made shall be conclusive evidence of the
indebtedness of the deceased to the Commissioner.

(8) The Commissioner may issue an order in the prescribed form authorizing any
member of the police force or any other person named therein to levy the
amount of tax due by the deceased, with costs, by distress and sale of any
property of the deceased.

(9) Upon the issue of any such order the member or person so authorized shall
have power to levy that amount in the prescribed manner.

(10) Notwithstanding anything contained in subsections (7), (8) and (9), if at
any time probate of the will of the deceased is, or letters of administration
of the estate are, granted to a person, that person may, within 60 days after
the date on which probate was, or letters of administration were, granted,
lodge an objection against the assessment, stating fully and in detail the
grounds on which he relies, and the Commissioner shall consider any such
objection and shall make such amendment (if any) as he considers necessary.