Commentary on Sections Overview Overview Section 956: Assessments where section 946 payment included in return
2924.This section allows assessments to be made where income tax has not been paid by the date by which the return must be delivered. It is based on paragraph 4(1) of Schedule 16 to ICTA.
2925.Subsection (3) confirms that an assessment may be made whether or not the tax due has been paid by the time the assessment is made.