(2) An assessment of a tax liability may consist of a determination
that there is not a particular tax liability.
(3) For the avoidance of doubt,
an assessment of tax liability is taken to have been made when the
Chief Commissioner calculates the tax liability of a taxpayer based on a
return under the Payroll Tax Act 2007 or any other Act prescribed by the
regulations for the purposes of this subsection (whether or not the
Chief Commissioner issues a notice of assessment as a result of that
calculation or otherwise notifies the taxpayer of the calculation).
