This presentation covers:
- new interim assessment and valuation rules
- the new interim assessment regime
- what is an interim assessment?
- in what circumstances might an interim assessment be issued?
- will there be prior notice of an interim assessment?
- what can you do if you are unhappy with an interim assessment?
- the new valuation regime
- when is the Commissioner likely to require a written valuation from the taxpayer?
- the new penalty and cost recovery provisions.