23Assessments

#### 23 Assessments (1) Where the Commissioner finds in any case that tax or further tax is payable by any employer, the Commissioner may: (a) assess the amount of wages paid or payable by the employer; and (b) calculate the tax or further tax payable thereon. (2) Where: (a) any employer makes default in furnishing any return; (b) the Commissioner is not satisfied with the return made by any employer; or (c) the Commissioner has reason to believe or suspect that any employer (though he may not have furnished any return) is liable to pay tax; the Commissioner may cause an assessment to be made of the amount upon which, in his judgment, tax ought to be levied and that person shall be liable to pay tax thereon, excepting in so far as he establishes on objection that the assessment is excessive. (3) Any employer who becomes liable to pay tax by virtue of an assessment made under the last preceding subsection shall also be liable to pay, by way of additional tax, double the amount of that tax or the amount of Two dollars, whichever is the greater: Provided that the Commissioner may, in any particular case, for reasons which he thinks sufficient, remit the additional tax or any part thereof. (4) As soon as conveniently may be after an assessment is made under this section, the Commissioner shall cause notice in writing of the assessment and of the tax or further tax to be given to the employer liable to pay the tax or further tax. (5) The amount of tax or further tax specified in the notice shall be payable on or before the date specified in the notice together with any other amount which may be payable in accordance with any other provision of this Act. (6) The omission to give any such notice shall not invalidate the assessment and calculation made by the Commissioner.