Assessment of non-filers: officer may assess to best judgement; subsequent valid return withdraws order, interest and late fee persist.

Section 62 authorises the proper officer to make a best judgment assessment of a registered person who fails to furnish returns after notice and to issue an assessment order within the statutory assessment period measured from the date prescribed for the annual return; if a valid return is furnished within the short period after service of the assessment order, the assessment is deemed withdrawn but interest and late fee liabilities continue to apply.

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