Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if:
(a) a person has an outstanding renewable energy shortfall charge related liability when the person dies; and
(b) either of the following is granted after the death:
(i) probate of the person's will;
(ii) letters of administration of the person's estate.
(2) The Regulator may, in respect of the liability, deal with the trustee of the deceased person's estate as if:
(a) the deceased person were still alive; and
(b) the trustee were the deceased person.
(3) Without limiting subsection (2), the trustee must:
(a) provide any statement and other information that the deceased person was liable to provide, or would have been liable to provide if he or she were still alive; and
(b) provide any other information relating to the liability that the Regulator requires; and
(c) in the trustee's representative capacity, discharge the liability and any penalty imposed in respect of the liability under this Act for which the deceased person would be liable if he or she were still alive.
(4) If:
(a) the amount of the liability requires an assessment under this Act but the assessment has not been made; and
(b) the trustee fails to provide a statement or other information in relation to assessing that amount as required by the Regulator;
the Regulator may assess that amount. If the Regulator does so, the assessment has the same effect as if it were made under this Act.
(5) A trustee who is dissatisfied with an assessment under subsection (4) may object in the manner set out in Division 1 of Part 6.
(6) Division 1 of Part 6 applies in relation to the objection as if the trustee were the deceased person.