Deemed withdrawal of GST assessment orders: registered persons may secure withdrawal by filing returns and paying interest and late fees. Registered persons who did not furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall have those assessment orders deemed to have been withdrawn if they furnish the return by 30 June 2023 and pay interest under section 50(1) and the late fee under section 47; this applies irrespective of any appeal under section 107 and is effective from 31 March 2023.