8General power to make assessment

#### 8 General power to make assessment 8 General power to make assessment > > (1) The Chief Commissioner may make an assessment of the tax liability of a taxpayer. > > > (2) An assessment of a tax liability may consist of a determination that there is not a particular tax liability. > > > (3) For the avoidance of doubt, an assessment of tax liability is taken to have been made when the Chief Commissioner calculates the tax liability of a taxpayer based on a return under the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021) or any other Act prescribed by the regulations for the purposes of this subsection (whether or not the Chief Commissioner issues a notice of assessment as a result of that calculation or otherwise notifies the taxpayer of the calculation). > > **s 8:** Am 2015 No 65, Sch 4 \[1\].