23Assessments

23 Assessments

(1) Where the Commissioner finds in any case that tax or further tax is payable by an 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) an employer makes default in furnishing a return; (b) the Commissioner is not satisfied with the return furnished by an employer; or (c) the Commissioner has reason to believe or suspect that an employer, whether or not he or she has furnished a return, is liable to pay tax; the Commissioner may cause an assessment to be made of the amount of wages in respect of which, in his or her judgment, tax ought to be paid and that person is liable to pay tax in respect of that amount, except in so far as he or she establishes on objection that the assessment is excessive. (3) The Commissioner may make an assessment of the amount of: (a) tax referred to in section 15A; (b) tax referred to in subsection 21J(5); or (c) tax referred to in subsection 21K(6); payable by an employer. (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 is payable on or before the date specified in the notice together with any other amount that may be payable in accordance with any other provision of this Act. (6) An omission to give such a notice does not invalidate the assessment and calculation made by the Commissioner.