TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXIV - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 10) 1985  

SECTION 181   INSERTIONS OF NEW SECTIONS  

181    
The Principal Act is amended by inserting after section 10 the following sections:

``10A(1)   Special assessments  

A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of specified goods deemed to be sold by the taxpayer.

``10A(2)    
A request under sub-section (1) shall be in writing and shall be lodged with the Commissioner not later than 21 days after the close of the month within which the specified goods were deemed to have been sold or within such further period as the Commissioner allows.

``10A(3)    
The Commissioner shall comply with each request made under sub-section (1).

``10A(4)    
As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under sub-section (1).

``10B   Amended assessments  

Except as otherwise provided, where an assessment has been amended, the amended assessment is an assessment for all the purposes of this Act.''.