Reassessment and recomputation now count as completion events, broadening timing triggers for tax procedural provisions. Amendment expands the statutory completion trigger by substituting wording so that completion is defined to include completion of an assessment, ... Summary
Reassessment and recomputation now count as completion events, broadening timing triggers for tax procedural provisions.
Amendment expands the statutory completion trigger by substituting wording so that completion is defined to include completion of an assessment, reassessment or recomputation, and replaces narrower cross-references with the broader terms "reassessment or recomputation" to align procedural clauses.
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