14Assessments to be made

#### 14 Assessments to be made 14 Assessments to be made > > (1) Subject to this Act and the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097), the Chief Commissioner shall from the returns and from any other information in the Commissioner’s possession or from any one or both of those sources, and whether any return has been furnished or not, cause an assessment to be made of the taxable value of the land owned by any taxpayer and of the land tax payable thereon. > > > (2) An assessment can be made even if the time for lodging returns has not yet expired. > > **s 14:** Am 1983 No 14, Sch 1 (5); 1990 No 88, Sch 1 (11); 1996 No 98, Sch 1.3 \[9\].