Taxation Administration Act 1996

The Chief Commissioner may make an assessment of the tax liability of a taxpayer.

An assessment of a tax liability may consist of a determination that there is not a particular tax liability.

For the avoidance of doubt, an assessment of tax liability is taken to have been made when the Chief Commissioner calculates the tax liability of a taxpayer based on a return under the Payroll Tax Act 2007 or any other Act prescribed by the regulations for the purposes of this subsection (whether or not the Chief Commissioner issues a notice of assessment as a result of that calculation or otherwise notifies the taxpayer of the calculation).