Time limit for block assessment now measured from end of quarter, and stay period exclusion is expressly clarified in procedure. The amendments move the trigger for the twelve month block assessment time bar from the end of the month to the end of the quarter, applying retrospectively from 1 February 2025, and clarify that periods of court stay are excluded from limitation from the date the stay is granted until a certified copy of the vacating order is received by the jurisdictional Principal Commissioner or Commissioner, effective from 1 April 2025.