TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXV - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 11) 1985  

SECTION 184  

184   FURTHER TAX  
Section 14 of the Principal Act is amended -

(a) by omitting sub-sections (1), (2), (3) and (4) and substituting the following sub-sections:

``14(1) Where the Commissioner finds in any case that tax is payable by a person, the Commissioner may make an assessment in relation to the person.

``14(2) Where -

(a) a person makes default in furnishing or lodging a return;

(b) the Commissioner is not satisfied with a return furnished or lodged by a person; or

(c) the Commissioner has reason to believe or suspect that a person (although not having furnished or lodged a return) is liable to pay sales tax, the Commissioner may determine an amount to be the amount upon which, in the opinion of the Commissioner, sales tax should be paid and may make an assessment in relation to the person.

``14(3) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax.''; and

(b) by omitting from sub-section (5) ``and calculation''.