103Taxpayer’s liability not dependent on assessment

#### 103 Taxpayer’s liability not dependent on assessment (1) A taxpayer’s liability to tax on an assessable dealing, and the due date for payment of that tax, are not dependent on, or in any way affected by, the making of an assessment in respect of that dealing. (2) This section does not apply to an amount payable because of the cancellation of a tax benefit under section 93A.