Wool Tax (Administration) Act 1964 (REPEALED)
Part VIII
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Collection and recovery of tax
SECTION 39 (Repealed by 101 of 2006)
39
Assessments
Where the Commissioner is of the opinion that any tax is payable by a person, the Commissioner may make an assessment of:
(a) the sale value upon which tax should be, or should have been, paid; and
(b) the tax that is payable.
Where the Commissioner is of the opinion that any tax is payable by a person, the Commissioner may make an assessment of:
(a) the sale value upon which tax should be, or should have been, paid; and
(b) the tax that is payable.
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