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    <title>Seeks to bring amnesty scheme for deemed withdrawal of assessment orders issued under section 62</title>
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    <description>Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall be deemed to have their assessment order withdrawn if they furnish the required return by 30 June 2023 and pay the interest and late fee prescribed under the Act; this applies regardless of whether an appeal against the assessment order has been filed or decided.</description>
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      <description>Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall be deemed to have their assessment order withdrawn if they furnish the required return by 30 June 2023 and pay the interest and late fee prescribed under the Act; this applies regardless of whether an appeal against the assessment order has been filed or decided.</description>
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