Taxation Administration Act 2001
sec.14Making self assessment by lodging return
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sec.14 Making self assessment by lodging return
The following provisions apply if, under a revenue law, a self assessor lodges a return— an assessment (a return self assessment ) is taken to have been made for each taxpayer stated in the return; the assessment under paragraph (a) is taken to have been made by the commissioner; the liability for tax for each assessment is the amount that, on the basis of the information stated in the return, is the amount of each taxpayer’s liability for tax; despite section 26 (2) , the return is taken to be an assessment notice for each assessment; the assessment notice is taken to have been given under section 26 to the taxpayers for whom each assessment is made. s 14 amd 2009 No. 19 s 77 ; 2020 No. 30 s 110
- (a) an assessment (a return self assessment ) is taken to have been made for each taxpayer stated in the return;
- (b) the assessment under paragraph (a) is taken to have been made by the commissioner;
- (c) the liability for tax for each assessment is the amount that, on the basis of the information stated in the return, is the amount of each taxpayer’s liability for tax;
- (d) despite section 26 (2) , the return is taken to be an assessment notice for each assessment;
- (e) the assessment notice is taken to have been given under section 26 to the taxpayers for whom each assessment is made.