/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court
Alabama

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Taxation Administration Act 1997/25

TASIn ForceAct

Taxation Administration Act 1997

25Receipt of tax is not assessment

Start here

Get a plain-English read of 25

Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1997.

View in full context

### 25 Receipt of tax is not assessment > The receipt by the Commissioner of a return or an amount as payment of a tax does not constitute the making of an assessment of tax liability.

Previous section24Notice of assessment or withdrawal of assessment Next section26Validity of assessment

Section 25 - Taxation Administration Act 1997 - Receipt of tax is not assessment — Zoe