Deemed withdrawal of assessment orders where taxpayers file outstanding returns with interest and late fee, irrespective of appeals. Notification deems certain assessment orders issued on or before 28 February 2023 to be withdrawn if the registered person files the outstanding return by 30 June 2023 and pays the interest liability and late fee under the Act; the benefit applies regardless of the existence or disposal of any appeal and is effective from 31 March 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed withdrawal of assessment orders where taxpayers file outstanding returns with interest and late fee, irrespective of appeals.
Notification deems certain assessment orders issued on or before 28 February 2023 to be withdrawn if the registered person files the outstanding return by 30 June 2023 and pays the interest liability and late fee under the Act; the benefit applies regardless of the existence or disposal of any appeal and is effective from 31 March 2023.
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