If a person died after 30-6-11, can an authorized repersentative file his tax return? ( individual has died but the proprietory business and name will continue to do business and ownership will be transfered to their family ) ?
According to s.87, legal representative of deceased are liable to pay tax due from the deceased. This liablity is limited to each legal representative's share in the deceased's estate.
I think to discharge and determine such liability, legal representative shall have to file return.
Under s.114(3), Commissioner may also ask representative of deceased to furnish return.
Some question remains unanswered. Where a person has five sons and two daughters, who will sign the return?
If all, how electronic return could be filed?
If all, what if there is difference of opinion on the matter of return.
If one, who would be that one, especially in the event of difference. Arising of difference is not a rare phenomenon, as it is usual to conceal income of deceased father by one who are in possession from one who seeks possession.
Actually, under Ss.172 & 173 while addressing representatives, law does not address the matter of deceased person. Among the cases mentioned in Ss.172 and 173, there is only one representative.
Matter of deceased person is discussed in s.87 but very brief.