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Summary assessment thresholds relaxed for non-metropolitan charges; procedural rules set for segregation, custody, scrutiny transfer and notices. Modifications to the summary assessment scheme under section 143(1) revise monetary thresholds and processing safeguards: commissioners may set lower category I limits for non-metropolitan charges while metropolitan limits remain higher; the first-year non-salary income trigger is increased subject to investment information; a defined perquisites variance threshold excludes salary cases from summary treatment; firm and partner assessments need not be by the same officer though firm assessors may take partner files and treat them as scrutiny; early segregation of scrutiny and non-scrutiny cases, secure custody and batch processing of summary returns, and commissioner-determined limited issuance of statutory notices are mandated, with publicity to cover a substantial majority of cases by summary procedure.
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Summary assessment thresholds relaxed for non-metropolitan charges; procedural rules set for segregation, custody, scrutiny transfer and notices.
Modifications to the summary assessment scheme under section 143(1) revise monetary thresholds and processing safeguards: commissioners may set lower category I limits for non-metropolitan charges while metropolitan limits remain higher; the first-year non-salary income trigger is increased subject to investment information; a defined perquisites variance threshold excludes salary cases from summary treatment; firm and partner assessments need not be by the same officer though firm assessors may take partner files and treat them as scrutiny; early segregation of scrutiny and non-scrutiny cases, secure custody and batch processing of summary returns, and commissioner-determined limited issuance of statutory notices are mandated, with publicity to cover a substantial majority of cases by summary procedure.
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