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    <title>Amendment of section 153B</title>
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    <description>The amendments exclude from the assessment limitation period: the interval from issuance of an Assessing Officer&#039;s audit direction to the last date for the audit report or, if challenged, until the Commissioner receives the order setting aside the direction; the interval from the initial reference for exchange of information to the date the requested information is last received by the Commissioner or a prescribed maximum period; and the interval from the Commissioner&#039;s receipt of a reference for declaring an arrangement impermissible avoidance to the date a directional decision or order under the avoidance provision is received by the Assessing Officer.</description>
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      <title>Amendment of section 153B</title>
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      <description>The amendments exclude from the assessment limitation period: the interval from issuance of an Assessing Officer&#039;s audit direction to the last date for the audit report or, if challenged, until the Commissioner receives the order setting aside the direction; the interval from the initial reference for exchange of information to the date the requested information is last received by the Commissioner or a prescribed maximum period; and the interval from the Commissioner&#039;s receipt of a reference for declaring an arrangement impermissible avoidance to the date a directional decision or order under the avoidance provision is received by the Assessing Officer.</description>
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