INCOME TAX ASSESSMENT ACT 1936

PART IV - 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).


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