New South Wales Repealed Acts

This legislation has been repealed.

PAY-ROLL TAX ACT 1971 - SECT 18

18 Assessments

(1) Where the Chief Commissioner finds in any case that pay-roll tax or further tax is payable by any employer, the Chief Commissioner may:

(a) assess the amount of taxable wages or, where relevant, interstate wages paid or payable by the employer, and

(b) calculate the pay-roll tax or further tax payable by the employer.

(2) Where:

(a) any employer fails or neglects duly to furnish any return as and when required by this Act or by the Chief Commissioner,

(b) the Chief Commissioner is not satisfied with the return made by any employer, or

(c) the Chief Commissioner has reason to believe or suspect that any employer (though he or she may not have furnished any return) is liable to pay pay-roll tax,

the Chief Commissioner may cause an assessment to be made of the amount upon which, in the Chief Commissioner’s judgment, pay-roll tax or further tax ought to be levied and that person shall be liable to pay-roll tax or further tax thereon, except in so far as he or she establishes on objection or appeal that the assessment is excessive.

(3) Part 3 of the Taxation Administration Act 1996 applies to an assessment under this section.