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Taxation Administration Act 1999
7General power to make assessment
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7 General power to make assessment (1) The commissioner may make an assessment of the tax liability of a taxpayer. (2) An assessment of a tax liability may— (a) consist of a determination that there is not a particular tax liability; or (b) include an assessment of the value of anything for the purpose of assessing tax liability. (3) The commissioner has the same powers of assessment in relation to a trustee of a deceased person as the commissioner would have in relation to the person if the person were alive.