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<h1>Tax authority may issue/revise assessments to implement orders or directions from appeals or Approving Panel unless barred by time limits</h1> A tax authority may issue an assessment notice at any time, notwithstanding ordinary time limits, to make or revise assessments or recomputations required to implement or give effect to findings or directions in orders from any tax authority, tribunal or court on appeal, reference or revision, or to follow directions from the Approving Panel. This exception does not apply where, at the time the order was made or the reference to the Approving Panel was made, statutory time limits already prevented making such assessment, reassessment or recomputation.