Modification of total income orders enabled by amendment replacing assessment language with power to modify income. The amendment replaces assessment-focused wording with an explicit power to pass an order modifying the total income determined in an assessment or ... Summary
Modification of total income orders enabled by amendment replacing assessment language with power to modify income.
The amendment replaces assessment-focused wording with an explicit power to pass an order modifying the total income determined in an assessment or reassessment, and omits the phrase referencing "assessment, reassessment or recomputation of total income" from a related clause, aligning procedural language with the power to modify total income rather than to recommence assessment proceedings.
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