CTHRepealedAct
Wool Tax (Administration) Act 1964
40Default assessments
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40 Default assessments
(1) Where: (a) a person makes default in furnishing a return; (b) the Commissioner is not satisfied with the return made by a person; or (c) the Commissioner has reason to believe that a person who has not furnished a return is liable to pay tax; the Commissioner may make an assessment of the amount upon which, in his opinion, tax is payable by that person, and of the amount of that tax.