25Further tax

25 Further tax

(1) Where the Commissioner finds in any case that tax or further tax is payable by a person, the Commissioner may make an assessment in relation to the person. (2) Where, under subsection 18(3A) or (4) or 18A(5) or (6), the sale value of any goods has been altered, the Commissioner shall make an assessment in relation to those goods. (2A) Where: (a) a person makes default in furnishing a return; (b) the Commissioner is not satisified with a return furnished by a person; or (c) the Commissioner has reason to believe or suspect that a person (although not having furnished a return) is liable to pay sales tax; the Commissioner may determine an amount to be the amount upon which, in the opinion of the Commissioner, sales tax should be paid and may make an assessment in relation to the person. (3) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax or further tax. (5) The omission to give any such notice shall not invalidate the assessment made by the Commissioner.