CTHRepealedAct
Sales Tax Assessment Act (No. 5) 1930
10Further tax
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10 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) 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. (4) The omission to give any such notice shall not invalidate the assessment made by the Commissioner.