Queensland Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
TAXATION ADMINISTRATION ACT 2001 - SECT 11
When commissioner makes an assessment
11 When commissioner makes an assessment
(1) The commissioner must make an assessment if— (a) the commissioner is
satisfied a taxpayer has a liability for tax; and
(b) the taxpayer’s
liability is not required or permitted, under a revenue law, to be made by
self assessment.
(2) Also, the commissioner may make an assessment— (a) if
the taxpayer’s liability for tax is required or permitted to be made by self
assessment under the revenue law; or
(b) even if the taxpayer’s liability
for tax is nil.
(3) If the commissioner does not make an assessment under
subsection (2) , the commissioner’s decision not to make the assessment is a
non-reviewable decision.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback