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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.