Assessment of tax liability
2 Assessment of tax liability
Assessments may be made under
Part
3, on or after the relevant commencement date, of liabilities under a taxation law whether arising before or on or after that commencement date.
An assessment made under a repealed provision is, on or after the relevant commencement date, to be taken to be an assessment for the purposes of
Part
3 and the other provisions of this
Act.
Section 11(1) applies in relation to instruments produced to the Commissioner on or after the relevant commencement date in relation to the Stamp Duties Act 1923 whether the instruments were executed before or on or after that date.
Section 11(2) applies in relation to returns made or lodged under a taxation law on or after the relevant commencement date whether the returns relate to liabilities arising before or on or after that commencement date.
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