Taxpayer may request assessment
9 Taxpayer may request assessment
The Commissioner must, if requested to do so by a taxpayer, make an assessment of a tax liability (but not a prospective liability) of the taxpayer.
A request for an assessment cannot be made if—
the Commissioner has previously made an assessment of the tax liability; or
the request is—
for an assessment of the liability of the taxpayer in respect of a matter in respect of which the taxpayer has paid an amount to the Commissioner as tax; and
made more than six months after payment of the amount to the
Commissioner.
A request for an assessment must be made in a form approved by the
Commissioner.
If the Commissioner has made any requirements of the taxpayer under
Division
2 of
Part
9 for the purposes of the assessment, the Commissioner may refuse to make the assessment until the taxpayer complies with the requirements.
A refusal under subsection (4) is a non-reviewable decision.
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