Authorisation and assessment in searches: one authorisation may name multiple persons, yet assessments must be separate. The provision allows a single authorisation or requisition to name multiple persons without requiring separate instruments for each, and clarifies that ... Summary
Authorisation and assessment in searches: one authorisation may name multiple persons, yet assessments must be separate.
The provision allows a single authorisation or requisition to name multiple persons without requiring separate instruments for each, and clarifies that multiple naming does not constitute an association; notwithstanding such joint naming, assessment or reassessment must be made separately in the name of each person named, with retrospective application to the stated commencement.
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