CTHRepealedAct
Gift Duty Assessment Act 1941
23Default assessments
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23 Default assessments
If any donor or donee makes default in furnishing any return, document or information, or the Commissioner is not satisfied with any return, document or information furnished, he may cause an assessment to be made of the amount on which, in his judgment, gift duty ought to be levied, and the donor and donee shall be liable to pay gift duty thereon, except so far as the amount is, on appeal, shown to be excessive.