South Australian Consolidated Acts South Australian Consolidated ActsIf any person who is required by this Act to furnish a return, document or
information, makes default in furnishing such return, document or information,
or the Commissioner is not satisfied with any return, document or information
furnished, he may cause an assessment to be made of the amount on which, in
his judgment, gift duty ought to be levied and that amount shall, unless and
until that amount is shown to be wrong upon an objection or an appeal under
section 34 of this Act or the Commissioner ascertains the true value of
the gift or makes a further assessment under this section, be deemed for the
purposes of this Act, to be the value of the gift.