Provisional assessment applicability governs which provisional assessments fall under the finalisation regime after the regulations' enforcement. Regulation 3 provides that the regulations apply to provisional assessments ordered on or after the regulations' enforcement, restricting the finalisation regime's retrospective application and confirming that assessments made before enforcement are excluded from these provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional assessment applicability governs which provisional assessments fall under the finalisation regime after the regulations' enforcement.
Regulation 3 provides that the regulations apply to provisional assessments ordered on or after the regulations' enforcement, restricting the finalisation regime's retrospective application and confirming that assessments made before enforcement are excluded from these provisions.
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