The following provisions apply if, under a revenue law, a self assessor lodges a return—
(a) an assessment (a
"return self assessment" ) is taken to have been made for each taxpayer stated in the return;
(b) the assessment under paragraph (a) is taken to have been made by the commissioner;
(c) the liability for tax for each assessment is the amount that, on the basis of the information stated in the return, is the amount of each taxpayer’s liability for tax;
(d) despite section 26 (2) , the return is taken to be an assessment notice for each assessment;
(e) the assessment notice is taken to have been given under section 26 to the taxpayers for whom each assessment is made.