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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 seek payment on a provisional basis; the proper officer must order a provisional rate or value, may require a prescribed bond with surety or security to secure any difference, and must complete a final assessment within a specified period subject to authorised extensions. Interest is payable by the registered person on tax due from the day after the normal due date until payment, and interest on any refund arising from the final assessment is governed by the Act.</description>
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      <description>Provisional assessment allows a taxable person unable to determine value or tax rate to seek payment on a provisional basis; the proper officer must order a provisional rate or value, may require a prescribed bond with surety or security to secure any difference, and must complete a final assessment within a specified period subject to authorised extensions. Interest is payable by the registered person on tax due from the day after the normal due date until payment, and interest on any refund arising from the final assessment is governed by the Act.</description>
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