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<h1>Assessment of unregistered persons permits best judgment tax assessment with prior hearing and a statutory time limit for orders.</h1> Section 63 allows a proper officer to assess the tax liability of a person who was liable to obtain registration but failed to do so, or whose registration was cancelled yet remained liable to pay tax, by making a best judgment assessment for the relevant tax periods and issuing an assessment order within the time limit tied to the annual return for the relevant financial year; the person must be given an opportunity of being heard.
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