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Thursday, 1 June 1972
Page: 2518

Senator NEGUS asked the Minister representing the Treasurer, upon notice:

(1)   Is the Treasurer aware that some widows are paying death taxes on expected income tax refunds which have been set down as assets of their deceased husband's estate.

(2)   Are these refunds often delayed because they are refunds on a deceased person's estate and does this delay cause hardship to widows; if so, will the Treasurer endeavour to expedite these tax refunds.

Senator COTTON (New South WalesMinister for Civil Aviation) The Treasurer has provided the following answer to the honourable senator's question:

(1)   Income tax refunds due to the estates of deceased persons and arising from tax or provisional lax payments or tax instalment deductions made prior to the date of death are liable to estate duty to the same extent as other assets of estates.

(2)   Every effort is made by the Commonwealth Taxation Office to finalise as quickly as possible a deceased person's income tax affairs. Special arrangements are made to accelerate issue of refund cheques where it is known that hardship exists.

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