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TAXATION ADMINISTRATION ACT 2001 - SECT 13
Default assessments
(1) This section applies in each of the following circumstances— (a) for—
(i) a self assessment—the assessment is not made; or
(ii) another
assessment—the taxpayer does not give information required to be given under
an information requirement or lodge a document required to be lodged under a
lodgement requirement;
(b) the commissioner is not satisfied about the
accuracy or completeness of a document lodged, or information given, for the
assessment of a taxpayer’s liability for tax under a tax law;
(c) the
commissioner does not have enough information to properly assess a
taxpayer’s liability for tax under a tax law, including, for example, if the
commissioner reasonably believes— (i) it is necessary to make an immediate
assessment; and
(ii) the time for complying with an information or lodgement
requirement has not ended.
Example for subsection (1)(c)— The commissioner
reasonably believes a taxpayer is going to leave the State before documents
that will disclose a liability for tax are required to be lodged.
(2) The
commissioner may make an assessment under this section (a
"default assessment" ) for the amount the commissioner reasonably believes to
be the taxpayer’s liability.
(3) If this section applies because a
lodgement requirement has not been complied with (whether or not the time for
compliance has ended), the commissioner may make the default assessment as if
the document were in existence and in the commissioner’s possession.
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