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    <title>Amendment of Section 209</title>
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    <description>The amendment provides that, where an assessee furnishes an estimate (including a revised estimate) under the specified pre-assessment mechanisms, that estimate shall be substituted for the assessee&#039;s total income for the purposes of tax calculation; it also inserts cross-reference language to include statements furnished under the companion pre-assessment subsection and rewords the clause to expressly encompass initial and revised estimates submitted under those mechanisms.</description>
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      <description>The amendment provides that, where an assessee furnishes an estimate (including a revised estimate) under the specified pre-assessment mechanisms, that estimate shall be substituted for the assessee&#039;s total income for the purposes of tax calculation; it also inserts cross-reference language to include statements furnished under the companion pre-assessment subsection and rewords the clause to expressly encompass initial and revised estimates submitted under those mechanisms.</description>
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