8
In forceGeneral power to make assessment
Part 3Assessment of tax liability
8 General power to make assessment
(1)
The Commissioner may make an assessment of a tax liability of a taxpayer.
(2)
An assessment of a tax liability may consist of or include a determination that there is not a particular tax liability.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.