South Australian Consolidated Acts South Australian Consolidated Acts16—If statement not filed, or commissioner dissatisfied therewith etc
the commissioner may assess duty
If the administrator of the estate of any deceased person, the trustee or
other person required to file the statement shall not file the statement
within the prescribed time, or such extended time as the commissioner may
allow, or if administration shall not be obtained in respect of the estate of
any deceased person within six months after his death, or if the commissioner
shall be dissatisfied with any statement filed in respect of the estate of any
deceased person, or any property derived from him, the commissioner may assess
the duties in the prescribed manner.