PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 6

WRA ASSESSMENTS

Making WRA assessments

Assessment procedure
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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.
3
After notice of the assessment has been issued to the taxpayer, the assessment may not be altered except in accordance with the express provisions of any enactment.