Draft Interpretation Note: Reduced Assessments: Meaning of “readily apparent undisputed error”
Overview
The submission contains SAICA’s comments on the the Draft provides guidance on the interpretation and application of section 93(1)(d) with specific focus on the phrase “readily apparent undisputed error”.
| Author | SAICA |
|---|---|
| Division | Tax |
| Keywords | Reduced assessment readily apparent |
| Categories | Tax |
| Date | 29 October 2021 |
| File |