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    <title>Provisional assessment.</title>
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    <description>Provisional assessment allows a taxable person unable to determine value or tax rate to request provisional payment; the proper officer may permit payment at a specified rate or value and require a bond with surety or security to secure payment of any difference. The officer must complete final assessment within the prescribed timeframe, subject to authorised extensions, and the registered person must pay interest on any unpaid tax from the due date until payment; refunds following final assessment attract interest under the refund provisions.</description>
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      <description>Provisional assessment allows a taxable person unable to determine value or tax rate to request provisional payment; the proper officer may permit payment at a specified rate or value and require a bond with surety or security to secure payment of any difference. The officer must complete final assessment within the prescribed timeframe, subject to authorised extensions, and the registered person must pay interest on any unpaid tax from the due date until payment; refunds following final assessment attract interest under the refund provisions.</description>
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