Right to be heard required before finalising provisional assessment; taxpayer must be told grounds and allowed to respond. An assessing authority must inform the taxpayer of the specific grounds for proposed enhanced liability and afford a meaningful opportunity to meet those ... Summary
Right to be heard required before finalising provisional assessment; taxpayer must be told grounds and allowed to respond.
An assessing authority must inform the taxpayer of the specific grounds for proposed enhanced liability and afford a meaningful opportunity to meet those grounds before finalising a provisional assessment, as a baseline requirement of natural justice in assessment proceedings.
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TaxTMI 
TaxTMI 
