Taxation Administration Act 2001

The following provisions apply if, under a revenue law, a self assessor lodges a return—

an assessment (a return self assessment) is taken to have been made for each taxpayer stated in the return;

the assessment under paragraph (a) is taken to have been made by the commissioner;

the liability for tax for each assessment is the amount that, on the basis of the information stated in the return, is the amount of each taxpayer’s liability for tax;

despite section 26(2), the return is taken to be an assessment notice for each assessment;

the assessment notice is taken to have been given under section 26 to the taxpayers for whom each assessment is made.