Commentary on Sections Overview Overview Section 957: Assessments in other cases
2926.This section deals with assessments made because of incomplete or incorrect returns. It is based on paragraph 4(2) of Schedule 16 to ICTA.
2927.Subsection (1) makes it clear that an assessment may be made in relation to any returns made under the Chapter (including returns made only in order to make a set-off claim). See Change 143 in Annex 1 and the commentary on section 949.