Part 5
Assessment of child support and domestic maintenance
Provisions relating to making of assessments
77Assessment on basis of information supplied to Commissioner
For the purpose of determining liability under a formula assessment, or making an assessment of child support or domestic maintenance payable under this Act, the Commissioner may act on the basis of the documents and information in his or her possession, and is not required to conduct any enquiries or investigations into the matter or to require (under this Act or the Income Tax Act 2007 or the Tax Administration Act 1994 or otherwise) the supply of any information or the production of any document.
Compare
- Child Support (Assessment) Act 1989 s 65 (Aust)
Notes
- Section 77: amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
- Section 77: amended, on (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
- Section 77: amended, on (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).