South Australian Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 9

9—Taxpayer may request assessment

        (1)         The Commissioner must, if requested to do so by a taxpayer, make an assessment of a tax liability (but not a prospective liability) of the taxpayer.

        (2)         A request for an assessment cannot be made if—

            (a)         the Commissioner has previously made an assessment of the tax liability; or

            (b)         the request is—

                  (i)         for an assessment of the liability of the taxpayer in respect of a matter in respect of which the taxpayer has paid an amount to the Commissioner as tax; and

                  (ii)         made more than six months after payment of the amount to the Commissioner.

        (3)         A request for an assessment must be made in a form approved by the Commissioner.

        (4)         If the Commissioner has made any requirements of the taxpayer under Division 2 of Part 9 for the purposes of the assessment, the Commissioner may refuse to make the assessment until the taxpayer complies with the requirements.

        (5)         A refusal under subsection (4) is a non-reviewable decision.