Assessment not to be made on certain employees.
The Commissioner shall not assess an employee for a year of income -
- (a) if that employee had no income chargeable to tax for that year of income other than income consisting of emoluments; and
- (b) if on the basis of those emoluments and the personal reliefs to which that employee is entitled the tax payable by that employee in respect of those emoluments has been recovered by deduction under section 37, unless, prior to the expiry of seven years after that year of income, that employee applies to the Commissioner to be assessed, whether in connection with a claim for repayment of tax or otherwise, or the Commissioner considers an assessment to be necessary or expedient so as to arrive at the correct amount of the tax to be charged upon or to be payable by that employee for that year of income.
(76A)
- Assessments not to be made on certain income.
The Commissioner shall not assess any person for any year of income on that portion of income which has been subject to withholding tax which is also a final tax.