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Have you shut the windows? Time limits applicable to finality of assessments

Published on 01 Aug 05 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article considers the process of assessment and self-assessment from the perspective of certainty and the means by which that can be achieved by taxpayers. Review of Self Assessment, the current Bills implementing changes to the self-assessment system and the BCD Technologies Case are discussed.

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Michael WALPOLE

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