Making default assessments: section 167 of the Income Tax Assessment Act 1936

When section 167 of the Income Tax Assessment Act 1936 may be used

Making default assessments – general principles

Making a valid default assessment

Gathering the information to make the default assessment

Determining reasonable grounds on which to make the assessment

Documenting your decision

Interaction with prosecution

Applying penalties

Notifying the taxpayer

Debt collection issues

Review and objection rights

Examples

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