Revival of assessments: annulment in appeal restores abated assessments upon Commissioner's receipt of the annulment order.

The amendment renumbers the existing provision as sub section (1) and replaces a phrase to refer to that sub section, effective 1 June 2003. It adds sub section (2) providing that if a proceeding or order under sub section (1) is annulled in appeal or other legal proceeding, any assessment year that abated under the second proviso shall stand revived from the date the Commissioner receives the annulment order, subject to cessation if that annulment order is set aside.

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