sec.11When commissioner makes an assessment

sec.11 When commissioner makes an assessment

The commissioner must make an assessment if— the commissioner is satisfied a taxpayer has a liability for tax; and the taxpayer’s liability is not required or permitted, under a revenue law, to be made by self assessment. Also, the commissioner may make an assessment— if the taxpayer’s liability for tax is required or permitted to be made by self assessment under the revenue law; or even if the taxpayer’s liability for tax is nil. If the commissioner does not make an assessment under subsection (2) , the commissioner’s decision not to make the assessment is a non-reviewable decision. (sec.11-ssec.1) The commissioner must make an assessment if— the commissioner is satisfied a taxpayer has a liability for tax; and the taxpayer’s liability is not required or permitted, under a revenue law, to be made by self assessment. (sec.11-ssec.2) Also, the commissioner may make an assessment— if the taxpayer’s liability for tax is required or permitted to be made by self assessment under the revenue law; or even if the taxpayer’s liability for tax is nil. (sec.11-ssec.3) If the commissioner does not make an assessment under subsection (2) , the commissioner’s decision not to make the assessment is a non-reviewable decision.

• (a) the commissioner is satisfied a taxpayer has a liability for tax; and
• (b) the taxpayer’s liability is not required or permitted, under a revenue law, to be made by self assessment.
• (a) if the taxpayer’s liability for tax is required or permitted to be made by self assessment under the revenue law; or
• (b) even if the taxpayer’s liability for tax is nil.