CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
22Commissioner may make assessment of GST
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##### 22 Commissioner may make assessment of GST
(1) The Commissioner may at any time make an assessment of your net amount for a tax period.
(2) The Commissioner may at any time make an assessment of the amount of GST payable by you on an importation of goods.
(3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the tax period or importation concerned.
> Note: An assessment made under this section is a reviewable GST decision (see Division 7).