Assessment order withdrawal: deemed withdrawal if return filed and interest and late fee paid under prescribed special procedure. Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall have the assessment order deemed withdrawn if they furnish the return by the extended cut-off date and pay interest under section 50(1) and the late fee under section 47, regardless of whether an appeal against the assessment order was filed or decided.