South Australian Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 14

14—Form of assessment and service on taxpayer

        (1)         The Commissioner may make an assessment only by a written notice that is—

            (a)         expressed to be an assessment of liability to the tax; and

            (b)         in a form approved by the Commissioner.

        (2)         The assessment must be served on the taxpayer concerned.

        (3)         However, neither the validity of an assessment nor the recovery of an amount to which it relates is affected by failure to serve the assessment on the taxpayer.

        (4)         The receipt by the Commissioner of a return or an amount as payment of a tax does not constitute the making of an assessment of tax liability.