Final assessment deadline: final assessment must be completed within the statutory period after provisional assessment, subject to authorised extensions.

Final assessment must be passed by the proper officer within six months from the communication of the provisional assessment order. On sufficient cause and reasons recorded in writing, the Joint or Additional Commissioner may extend that period by up to six months, and the Commissioner may grant a further extension not exceeding fours; the guidance states a provisional assessment can remain provisional for a maximum of five years.

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