TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 19 19. A person is not excused from giving information or producing a document in compliance with an instrument served on the person pursuant to section 18, or in compliance with an order of a court pursuant to section 47, on the ground that the information or document might tend to incriminate the person, but the person's answer to any question asked in the order or instrument or any information given by the person pursuant to the order or instrument is not admissible in evidence against him or her in criminal proceedings other than proceedings for a tax offence.

Australian Capital Territory Repealed Acts

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This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 19

19. A person is not excused from giving information or producing a document in compliance with an instrument served on the person pursuant to section 18, or in compliance with an order of a court pursuant to section 47, on the ground that the information or document might tend to incriminate the person, but the person's answer to any question asked in the order or instrument or any information given by the person pursuant to the order or instrument is not admissible in evidence against him or her in criminal proceedings other than proceedings for a tax offence.

Default assessments

20. (1) Where:

(a) the Commissioner is of the opinion that a person is liable to pay tax, duty or a licence fee (whether or not any return or instrument has been lodged for assessment); or

(b) a person has made a statement for the purposes of subparagraph 61 (1) (d) (i) of the Stamp Duties and Taxes Ordinance 1987 in which the amount stated as the market value of the vehicle concerned is more or less than the amount that, in the Commissioner's opinion, was the market value of the vehicle at the time when the application for registration of the vehicle was made;

the Commissioner may respectively assess the amount of tax, duty or the licence fee that, in his or her opinion, is payable, or assess for those purposes the market value of the vehicle concerned at that time.

(2) An assessment shall not be made under subsection (1) in relation to the registration of a vehicle more than 3 years after the registration was effected unless the statement referred to in that paragraph was false or misleading in a material particular.

Notice of default assessments

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