Assessment limitation in DRP proceedings continues to apply, and a delayed final order was quashed as time-barred.

The Tribunal considered whether a final assessment order made after DRP proceedings remained subject to the statutory limitation period for completion of assessment. It applied the binding view that draft assessment and DRP provisions operate alongside, and do not displace, the outer time limit for passing the final order. The non-obstante clause in the DRP provision was held not to exclude the limitation provision governing completion of assessment. As the final assessment order was passed after expiry of the applicable statutory period, it was treated as barred by limitation and quashed.

---

---

Issues: Whether the final assessment order was barred by limitation under the interplay of the provisions governing draft assessment, DRP directions, and completion of assessment.

Analysis: The Tribunal followed the binding view that the provisions relating to draft assessment and DRP proceedings are not mutually exclusive from the limitation provisions governing completion of assessment. It held that the outer time limit prescribed for completion of assessment continues to apply, and that the non-obstante clause in the DRP provision does not exclude the operation of the limitation provision for the final order. On the facts, the final assessment order was passed after expiry of the applicable statutory time limit.

Conclusion: The final assessment order was held to be barred by limitation and was quashed.

---