Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 222AGA

             (1)  If the Commissioner has reason to suspect that:

                     (a)  a person (the person liable ) has become liable under a remittance provision to pay an amount to the Commissioner; and

                     (b)  the liability to pay that amount remains undischarged after the due date;

the Commissioner may make what he or she thinks is a reasonable estimate of the unpaid amount of that liability.

             (2)  In making the estimate, the Commissioner may have regard to anything he or she thinks relevant, for example, information about:

                     (a)  amounts deducted; or

                     (b)  amounts withheld from payments; or

                     (c)  payments received; or

                     (d)  non‑cash benefits provided;

during a period earlier than the period in relation to which the liability arose.