Deemed withdrawal of assessment orders available where return filed and interest plus late fee paid under amnesty terms. Registered persons who failed to furnish a valid return within thirty days from service of assessment orders issued on or before 28 February 2023 shall be treated as classes for whom those assessment orders are deemed withdrawn if they furnish the return by 30 June 2023 and pay the interest owing under the Act and the late fee, irrespective of whether an appeal was filed or decided against the assessment order.