Income Tax Assessment Act 1936
PART IV
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RETURNS AND ASSESSMENTS
SECTION 166
166
ASSESSMENT
From the returns, and from any other information in the Commissioner ' s possession, or from any one or more of these sources, the Commissioner must make an assessment of:
(a) the amount of the taxable income (or that there is no taxable income) of any taxpayer; and
(b) the amount of the tax payable thereon (or that no tax is payable); and
(c) the total of the taxpayer ' s tax offset refunds (or that the taxpayer can get no such refunds).
From the returns, and from any other information in the Commissioner ' s possession, or from any one or more of these sources, the Commissioner must make an assessment of:
(a) the amount of the taxable income (or that there is no taxable income) of any taxpayer; and
(b) the amount of the tax payable thereon (or that no tax is payable); and
(c) the total of the taxpayer ' s tax offset refunds (or that the taxpayer can get no such refunds).
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