Section 83: Taxation of estates of deceased persons.

(1) Where the provisions of this section are inconsistent with those of section 81., the provisions of this sectionprevail. (2) Income accruing or received— a) in the year of assessment in which a taxpayer dies, and b) prior to the date of death, which would but for the death of the taxpayer have been assessable to tax on the taxpayer for any year of assessment, shall be assessable on the executor or administrator of the deceased taxpayer for that year of assessment. (3) Income— a) accruing or received after the date of death of a deceased taxpayer; and b) arising from an income-producing activity of the taxpayer before the taxpayer’s death, which would but for the death of the taxpayer have been assessable on the taxpayer for any year of assessment, shall be assessable on the executor or administrator of the deceased taxpayer for that year of assessment. (4) For the years of assessment referred to in subsection (2) of section 6, the executor or administrator of a deceased taxpayer shall be taxed on income subject to subsections (2) and (3) for the year of assessment on the basis that no beneficiary is entitled to the income, and no beneficiary is taxed on that trust income. (5) An executor or administrator of a deceased taxpayer shall be responsible for the tax liability of the taxpayer arising from any year of assessment prior to the year of assessment in which the taxpayer died. P ART IX - SPECIAL PRINCIPLES FOR COMPANIES