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Taxation Administration Act 2007
18General power to make assessment
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18 General power to make assessment (1) The Commissioner may assess a tax liability. (2) An assessment of a tax liability is: (a) a determination that a specified amount of tax, or that no tax, is payable by a particular person, or in respect of a particular instrument, transaction or event, under a taxation law; or (b) a determination that a particular person, or a particular instrument, transaction or event, is liable to, or exempt from, tax under a taxation law.