Draft order requirement: assessors must send proposed prejudicial variations to assessee, allowing acceptance or objections within thirty days.

Assessing Officer must make a written scrutiny assessment considering the assessee's evidence, Valuation Officer report, Transfer Pricing Officer order, Commissioner directions and other material after providing an opportunity to be heard; if the proposed variation is prejudicial, a draft order must be forwarded to the assessee who then has thirty days to accept or to file objections with the Dispute Resolution Panel and the Assessing Officer, after which the Assessing Officer completes the assessment and must observe specified one month time limits, with no hearing required when acting on directions.

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