TASIn ForceAct
Taxation Administration Act 1997
21Information on which assessment is made
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### 21 Information on which assessment is made
> > (1) The Commissioner may make an assessment on the information that the Commissioner has from any source at the time the assessment is made.
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> > (2) If the Commissioner has insufficient information to make an exact assessment of a tax liability, the Commissioner may make an assessment by way of estimate.