Full text
has filed with the Minister a waiver in prescribed form within the normal reassessment period for the taxpayer in respect of the year;
has filed with the Minister a waiver in prescribed form within the normal reassessment period for the taxpayer in respect of the year;
has filed with the Minister a waiver in prescribed form within the normal reassessment period for the taxpayer in respect of the year;
has filed with the Minister a waiver in prescribed form within the normal reassessment period for the taxpayer in respect of the year; or