Extension of filing deadlines: notification-based mechanism replaces fixed statutory dates for tax dispute filings under the scheme.

The amendment replaces fixed statutory deadline language with a notification-based date mechanism, substituting the provision's requirement of a specific last date with authority to notify the operative date; corresponding Table column headings that previously specified calendar cut-off and commencement dates are altered to permit those dates to be the stated date or such later date as may be notified, and each substitution is deemed to have been made.

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