| http://www.w3.org/ns/prov#value | - Marginal note:Minister not bound192. (1) The Minister is not bound by any return, application or information provided by or on behalf of a person and may make an assessment despite any return, application or information provided or not provided.Marginal note:Liability not affected(2) Liability to pay any duty, interest or other amount is not affected by an incorrect or incomplete assessment or by
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