• If we have enough information to make an assessment, can we continue to retain the amount based on the other factors?

    No. If we have sufficient information in relation to all particulars to support the making of an assessment, we must make that assessment and issue a notice supporting it. This will enable you to seek review under Part IVC in relation to your entitlement to a refund under that assessment.

    See Having a decision reviewed.

      Last modified: 29 Jan 2013QC 28291