Victorian Current Acts Victorian Current Acts(1) If it is difficult or impracticable for the Commissioner to determine a person's tax liability under a taxation law without undue delay or expense because of the complexity or uncertainty of the case or for any other reason, the Commissioner may make an assessment in accordance with this section.
(2) The Commissioner, with the agreement of the taxpayer, may assess liability in an amount specified in, or determined in accordance with, the agreement.
(3) Despite section 9, the Commissioner cannot make a reassessment of a tax liability assessed in accordance with this section—
(a) except with the agreement of the taxpayer; or
(b) unless, in the opinion of the Commissioner—
(i) the assessment under this section was procured by fraud; or
(ii) there was a deliberate failure to disclose material information.
(4) An assessment or reassessment made under this section with the agreement of a taxpayer is a non‑reviewable decision.
(5) This section does not limit the power of the Commissioner to make an assessment by way of estimate under section 11.
S. 12A inserted by No. 28/2011 s. 41, substituted by No. 23/2022 s. 31.