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INCOME TAX ASSESSMENT ACT 1936 - SECT 169 Assessments on all persons liable to tax

INCOME TAX ASSESSMENT ACT 1936 - SECT 169

Assessments on all persons liable to tax

    Where under this Act any person is liable to pay tax (including a nil liability), the Commissioner may make an assessment of the amount of such tax (or an assessment that no tax is payable).

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