Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if—
(a) under a revenue law, a self assessor is required or permitted to make a self assessment of a taxpayer's liability for tax under the law; and
(b) under section 11(2)(a), the commissioner decides to make an assessment of the liability.
(2) The assessment must be made as if the liability were not required or permitted to be self assessed.
(3) This section does not apply for a default assessment.