Australian Capital Territory Numbered Acts

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TAXATION (ADMINISTRATION) (AMENDMENT) ACT (NO. 2) 1990 (NO. 8 OF 1990) - SECT 6

Assessment of tax payable on returns

6. Section 15 of the Principal Act is amended by adding at the end the following subsection:

“(2) In assessing the amount of ambulance levy payable by a health benefits organization under the Ambulance Service Levy Act 1990 in respect of a return, the Commissioner may, where he or she is not able to determine accurately a matter that is required to be determined for the purpose of assessing that amount, make such a determination of the matter as the Commissioner considers reasonable in the circumstances of the case.”.



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