11
CurrentWhen commissioner makes an assessment
Part 3Assessments of tax
Division 1Assessments made by the commissioner
11 When commissioner makes an assessment
(1)
The commissioner must make an assessment if—
(a)
the commissioner is satisfied a taxpayer has a liability for tax; and
(b)
the taxpayer’s liability is not required or permitted, under a revenue law, to be made by self assessment.
(2)
Also, the commissioner may make an assessment—
(a)
if the taxpayer’s liability for tax is required or permitted to be made by self assessment under the revenue law; or
(b)
even if the taxpayer’s liability for tax is nil.
(3)
If the commissioner does not make an assessment under subsection (2), the commissioner’s decision not to make the assessment is a non-reviewable decision.
This Act’s bill:Explanatory memorandum
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