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Men's assets as a basis for taxation (10)

Ross

I believe the answer is:

assessment

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'for taxation' is the definition.
(thesaurus)

'men's assets as a basis' is the wordplay.
'men's assets' can be anagrammed to 'ASSESSMENT'.
However, I am not clear how the anagram is indicated.

Can you help me to learn more?

(Other definitions for assessment that I've seen before include "Opinion" , "Process of valuation" , "Review" , "Survey" , "amount to be paid" .)

I've seen this clue in The Globe and Mail.
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