Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 14

The following provisions apply if, under a revenue law, a self assessor lodges a return—

(a) an assessment (a return self assessment) is taken to have been made for the amount of each taxpayer's liability for tax stated in the return;

(b) the assessment under paragraph (a) is taken to have been made by the commissioner;

(c) the liability for tax for each assessment is the amount stated in the return for the liability;

(d) despite section 26(2), the return is taken to be an assessment notice for each assessment;

(e) the assessment notice is taken to have been given under section 26 to the taxpayers for whom each assessment is made.