59Assessment of returns

#### 59 Assessment of returns (1) The Commissioner shall, from a return and any other information in his possession, make an assessment of the amount of tax payable in respect of the return. (2) A return purporting to be made and signed by or on behalf of a person shall, unless the contrary is proved, be deemed to have been made and signed by him or with his authority. (3) A trustee of a deceased person shall furnish such returns as the deceased person, if he were still living, would be required by this Act to furnish. (4) The furnishing of a return for assessment does not relieve the person liable to pay tax in respect of the return of the liability to pay the tax as provided by this Act. (5) Where, by reason of an assessment of a return, a person has overpaid tax, the amount of tax overpaid shall be refunded.