sec.13Default assessments

sec.13 Default assessments

This section applies in each of the following circumstances— for— a self assessment—the assessment is not made; or another assessment—the taxpayer does not give information required to be given under an information requirement or lodge a document required to be lodged under a lodgement requirement; the commissioner is not satisfied about the accuracy or completeness of a document lodged, or information given, for the assessment of a taxpayer’s liability for tax under a tax law; the commissioner does not have enough information to properly assess a taxpayer’s liability for tax under a tax law, including, for example, if the commissioner reasonably believes— it is necessary to make an immediate assessment; and the time for complying with an information or lodgement requirement has not ended. The commissioner reasonably believes a taxpayer is going to leave the State before documents that will disclose a liability for tax are required to be lodged. The commissioner may make an assessment under this section (a default assessment ) for the amount the commissioner reasonably believes to be the taxpayer’s liability. If this section applies because a lodgement requirement has not been complied with (whether or not the time for compliance has ended), the commissioner may make the default assessment as if the document were in existence and in the commissioner’s possession. s 13 amd 2009 No. 19 s 76 (sec.13-ssec.1) This section applies in each of the following circumstances— for— a self assessment—the assessment is not made; or another assessment—the taxpayer does not give information required to be given under an information requirement or lodge a document required to be lodged under a lodgement requirement; the commissioner is not satisfied about the accuracy or completeness of a document lodged, or information given, for the assessment of a taxpayer’s liability for tax under a tax law; the commissioner does not have enough information to properly assess a taxpayer’s liability for tax under a tax law, including, for example, if the commissioner reasonably believes— it is necessary to make an immediate assessment; and the time for complying with an information or lodgement requirement has not ended. The commissioner reasonably believes a taxpayer is going to leave the State before documents that will disclose a liability for tax are required to be lodged. (sec.13-ssec.2) The commissioner may make an assessment under this section (a default assessment ) for the amount the commissioner reasonably believes to be the taxpayer’s liability. (sec.13-ssec.3) If this section applies because a lodgement requirement has not been complied with (whether or not the time for compliance has ended), the commissioner may make the default assessment as if the document were in existence and in the commissioner’s possession.

• (a) for— (i) a self assessment—the assessment is not made; or (ii) another assessment—the taxpayer does not give information required to be given under an information requirement or lodge a document required to be lodged under a lodgement requirement;