SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 10 - ADMINISTRATION OF THE SALES TAX LAW

Division 1 - Assessments

SECTION 101 (Repealed by 101 of 2006)   GENERAL POWERS OF COMMISSIONER TO MAKE AN ASSESSMENT OF TAX PAYABLE BY A PERSON  

101(1)  [Commissioner may make an assessment at any time]  

The Commissioner may at any time make an assessment of tax payable by a person on an assessable dealing or assessable dealings (whether or not the Commissioner has previously made an assessment in relation to that dealing or any of those dealings).

101(2)  [Avoidance schemes]  

This section does not apply to an amount payable because of the cancellation of a tax benefit under section 93A.