Dispute Resolution Panel directions binding on Assessing Officer, requiring a hearing and issued within a statutory time limit. The Dispute Resolution Panel may examine records, conduct or cause inquiries, and consider draft orders, assessee objections and evidence, plus reports of ... Summary
Dispute Resolution Panel directions binding on Assessing Officer, requiring a hearing and issued within a statutory time limit.
The Dispute Resolution Panel may examine records, conduct or cause inquiries, and consider draft orders, assessee objections and evidence, plus reports of tax officers, before issuing directions that may confirm, reduce or enhance proposed variations; those directions are binding on the Assessing Officer and, where members differ, the majority view prevails.
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