year of assessment means the period of 12 months commencing on 1st January 1948, and each subsequent period of 12 months.
Notice of assessment means a written notice by the division, based on a citation, that the employer must pay the amount of wages, penalties, or fines assessed.
Planning Period Quarter means any of the following three month periods in the Planning Period: June, July and August; September, October and November; December, January and February; or March, April and May.
Tax Year means a period beginning with 6th April in one year and ending with 5th April in the next;
Annual Accounting Period or “Financial Year” means the period commence on 1st July and shall end on 30th June of the succeeding calendar year.
Preceding year means a period of 12 consecutive months fixed by the division
Planning Period Balance means the entire period of time remaining in the Planning Period following the month that a monthly auction is conducted.
Base Tax Year means the property tax levy year used
Relevant Year t means the Financial Year for the purposes of which any calculation falls to be made; "Relevant Year t-1" means the Financial Year preceding Relevant Year t, and similar expressions shall be construed accordingly;
Assessment year means the period of twelve months commencing on the 1st day of April every year;
Trust Fiscal Year means the period commencing on March 1 of any year and ending on February 28 (or February 29, if applicable) of the following year.
Estimated Incremental Quarterly Tax Amount has the meaning assigned to such term in Section 6.9.
Semi-Annual Period means each of: the period beginning on and including January 1 and ending on and including June 30; and the period beginning on and including July 1 and ending on and including December 31.
Pre-Deconsolidation Period means any taxable period beginning on or prior to the applicable Deconsolidation Date.
Budget year means the financial year of the municipality for which an annual budget is to be approved in terms of section 16(1) of the MFMA;
Accounting Period means a period ending on and including an accounting date and commencing (in case of the first such period) on the date on which the Trust Property is first paid or transferred to the Trustee and (in any other case) from the next day of the preceding accounting period.
self-assessment ’ means a determination of the amount of tax payable under a tax Act by a taxpayer and—
Scheme Year means a period of one year beginning with 1st April and ending with 31st March;
Assessment Period means such period as is prescribed in sections 19 to 21 over which income falls to be calculated;
Open Year has the meaning specified in Section 4.01(r)(iii).
Annual Period means each twelve (12) month period commencing on the Effective Date and, thereafter, on each anniversary of the Effective Date.
Base Year Value means the assessed value of eligible property January 1 preceding the execution of the agreement plus the agreed upon value of eligible property improvements made after January 1 but before the execution of the agreement.
Fiscal Year means the fiscal year of the Company.
NAIC Annual Statement is defined in Section 6.2(a).
Election Year means a year in which ordinary elections for local governments are required to be held;
transition year means the financial year of an issuer or business in which the issuer or business changes its financial year-end;