An assessment by any other name... 'Making an assessment' under self assessment

Lawbook Co
Publication Type:
Journal Article
Australian Tax Review, 2005, 34 (1), pp. 7 - 19
Issue Date:
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Legislative provisions and judicial considerations concerning the making of an assessment - the meaning attributed to the notion of the making of an assessment by the Commissioner of Taxation - largely drawn from common law, in the absence of definitive legislative guidance - how the notion of making an assessment is to be understood under self-assessment - how to define the status of an assessment made by the Commissioner, which would contribute greatly to taxpayer certainty.
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