PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 6WRA ASSESSMENTS
Making WRA assessments
61Assessment procedure
(1)
Notice of a WRA assessment must be issued to the taxpayer.
(2)
The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.
F1(3)
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