Taxation Administration Act 2001
sec.16Effect of commissioner making an assessment for self assessor
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sec.16 Effect of commissioner making an assessment for self assessor
This section applies if— under a revenue law, a self assessor is required or permitted to make a self assessment of a taxpayer’s liability for tax under the law; and under section 11 (2) (a) , the commissioner decides to make an assessment of the liability. The assessment must be made as if the liability were not required or permitted to be self assessed. This section does not apply for a default assessment. (sec.16-ssec.1) This section applies if— under a revenue law, a self assessor is required or permitted to make a self assessment of a taxpayer’s liability for tax under the law; and under section 11 (2) (a) , the commissioner decides to make an assessment of the liability. (sec.16-ssec.2) The assessment must be made as if the liability were not required or permitted to be self assessed. (sec.16-ssec.3) This section does not apply for a default assessment.
- (a) under a revenue law, a self assessor is required or permitted to make a self assessment of a taxpayer’s liability for tax under the law; and
- (b) under section 11 (2) (a) , the commissioner decides to make an assessment of the liability.