Section 70: Designated chargeable income.

Wherea) a person has not filed a return of income and the Commissioner is of the opinion that the taxpayer hasderived chargeable income in the year of assessment; or b) the taxpayer has filed a return of income and the Commissioner is of the opinion that the information provided on the return of income does not correctly disclose the taxpayer’s chargeable income for the year of assessment; the Commissioner may, according to the best of his judgement, determine the amount of the chargeable income of the person. P ART VI - SPECIAL PRINCIPLES FOR INDIVIDUALS