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The thermal lens effect is analyzed as a time-resolved Z-scan measurement using cw-single Gaussian beam configuration. The main characteristics of the measurement method are determined. We focus on the evaluation of the measurement error from statistical calculations to also check the linearity of the response and the way to extract the thermo-optical characteristics of absorbing liquids. The results are also applied to demonstrate the feasibility of absorption and scattering efficiencies determination on gold nanoparticles of 5 and 50 nm diameters.