Dispute Resolution Panel procedure governs draft assessments, objections, binding directions, and final assessment timelines for eligible assessees. Provides a special assessment procedure where the Assessing Officer must first forward a draft assessment order to an eligible assessee when a proposed variation prejudicial to the assessee is contemplated. The assessee may accept the variation or file objections within thirty days before the Dispute Resolution Panel and the Assessing Officer, and if objections are not filed the assessment is completed on the basis of the draft order within the prescribed time. The Dispute Resolution Panel then issues binding directions after considering the draft order, objections, evidence and other relevant material, and may confirm, reduce or enhance the proposed variation.