Western Australian Numbered Acts

TAXATION ADMINISTRATION ACT 2003 (NO. 1 OF 2003) - SECT 19

19 .         Assessments based on estimated or suspected liability

        (1)         If the Commissioner suspects on reasonable grounds that a tax liability exists, the Commissioner may make an assessment on the basis of that suspicion and the Commissioner’s estimate of the amount of the liability.

        (2)         If a tax liability exists, but the Commissioner is not satisfied with the adequacy or reliability of information available to make an assessment, the Commissioner may make an assessment on the basis of the Commissioner’s estimate of the amount of the liability.