Limitation extension for recovery proceedings: extended time to be used for collection before issuing recovery certificates.

For demands created on or before the day before the amendment's operative date, recovery certificates must be issued under the pre amendment one year timing measured from the last day of the financial year in which the demand was made. For demands created on or after the operative date the extended limitation period applies, but assessing officers should prioritise collection within that extended period and refrain from issuing recovery certificates routinely; Commissioners must ensure compliance with these instructions.

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