Limitation periods for block proceedings and assessments set based on the date of search or requisition. The substituted provisions fix limitation periods for block proceedings arising from searches or requisitions: orders concluding block proceedings must be passed within one year where the search/requisition occurred after 30 June 1995 but before 1 January 1997, and within two years where the search/requisition occurred on or after 1 January 1997; parallel one year and two year limitation periods apply for completion of block assessment of the other person, measured from service of the chapter notice.
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.
Limitation periods for block proceedings and assessments set based on the date of search or requisition.
The substituted provisions fix limitation periods for block proceedings arising from searches or requisitions: orders concluding block proceedings must be passed within one year where the search/requisition occurred after 30 June 1995 but before 1 January 1997, and within two years where the search/requisition occurred on or after 1 January 1997; parallel one year and two year limitation periods apply for completion of block assessment of the other person, measured from service of the chapter notice.
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