Page:Gambling Duties Act 2022.pdf/19

20 : duty payable by a taxable person to ensure that a complete and accurate assessment is made; or
 * (c) upon a referral by the Minister under section 10(5)(b) after an appeal, make a reassessment of gambling duty payable by a taxable person.

(3) In making any assessment or reassessment under subsection (1) or (2) of a taxable person’s liability to pay any gambling duty, the Commissioner may treat the taxable person as if the taxable person had not been required under section 22 to lodge any return during all or part of the period in question.

(4) At the end of any assessment or reassessment under subsection (1) or (2), the Commissioner must give the taxable person concerned a liability notice stating—
 * (a) the amount of the additional gambling duty assessed or reassessed as payable by the taxable person; or
 * (b) the amount of gambling duty assessed or reassessed to be refunded to the taxable person because the amount paid by the taxable person was greater than the amount for which that person is liable under this Act.

(5) An assessment or a reassessment under subsection (1) or (2) of an amount of gambling duty due for any period must not be made more than 5 years after the end of that period.

(6) However, subsection (5) does not apply where, in the opinion of the Commissioner, any form of fraud or wilful default has been committed by or on behalf of any person in connection with or in relation to any gambling duty, and the Commissioner may in that case, for the purpose of making good any loss of gambling duty attributable to fraud or wilful default, assess or reassess that person at any time.

Reassessment of liability and appeal

10.—(1) Where a taxable person given a liability notice under section 9(4) containing an assessment or a reassessment made under section 9(1) or (2)(a) is aggrieved by the liability notice, the taxable person (called an objector) may apply to the Commissioner, by notice