Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) If it is difficult or impracticable for the commissioner to determine a person's tax liability under a tax law without undue delay or expense because of the complexity or uncertainty of the case or for any other reason, the commissioner may make an assessment in accordance with this section.
(2) The commissioner may, with the agreement of the taxpayer, assess liability in an amount specified in, or determined in accordance with, the agreement.
(3) Despite section 9, the commissioner must not make a reassessment of a tax liability assessed in accordance with this section unless—
(a) the taxpayer agrees to the reassessment; or
(b) the assessment under this section was procured by fraud or there was a deliberate failure to disclose material information.
(4) This section does not limit the power of the commissioner to make an assessment by way of estimate under section 11.