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    <title>Special procedures for assessment order deemed to be withdrawn for registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023</title>
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    <description>Assessment orders issued on or before 28 February 2023 shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided those persons furnish the return by 30 June 2023 and pay the interest and late fee due, regardless of the filing or outcome of any appeal.</description>
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