14Further tax

14 Further tax

(1) Where the Commissioner finds in any case that tax is payable by a person, the Commissioner may make an assessment in relation to the person. (2) Where: (a) a person makes default in furnishing or lodging a return; (b) the Commissioner is not satisfied with a return furnished or lodged by a person; or (c) the Commissioner has reason to believe or suspect that a person (although not having furnished or lodged 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. (5) The omission to give such a notice does not invalidate the assessment made by the Commissioner. (6) In this section, unless the contrary intention appears, tax includes further tax.