TAXATION ADMINISTRATION ACT 1999 - SECT 7 General power to make assessment
TAXATION ADMINISTRATION ACT 1999 - SECT 7
General power to make assessment(1) The commissioner may make an assessment of the tax liability of a taxpayer.
(2) An assessment of a tax liability may—
(a) consist of a determination that there is not a particular tax liability; or
(b) include an assessment of the value of anything for the purpose of assessing tax liability.
(3) The commissioner has the same powers of assessment in relation to a trustee of a deceased person as the commissioner would have in relation to the person if the person were alive.