101General powers of Commissioner to make an assessment of tax payable by a person

#### 101 General powers of Commissioner to make an assessment of tax payable by a person (1) The Commissioner may at any time make an assessment of tax payable by a person on an assessable dealing or assessable dealings (whether or not the Commissioner has previously made an assessment in relation to that dealing or any of those dealings). (2) This section does not apply to an amount payable because of the cancellation of a tax benefit under section 93A.