16Default assessments

16 Default assessments

(1) Where the Commissioner is of the opinion that 2 or more persons are jointly and severally liable to pay tax on a taxable debit or taxable debits made to a taxable account (whether or not any return has been furnished), the Commissioner may make an assessment of the amount of the tax. (2) Where the Commissioner is of the opinion that a person is liable, or 2 or more persons are jointly and severally liable, to pay tax on an eligible debit or eligible debits made to an account other than a taxable account (whether or not any return has been furnished), the Commissioner may make an assessment of the amount of the tax. (3) As soon as practicable after an assessment is made in pursuance of this section, the Commissioner shall cause notice in writing of the assessment and of the amount of tax payable in accordance with the assessment to be served, by post or otherwise, on: (a) in a case to which subsection (1) applies—the financial institution with which the account is kept; or (b) in a case to which subsection (2) applies—the person liable, or the persons jointly and severally liable, to pay the tax.