sec.654Issue or question arising

### sec.654 Issue or question arising An account assessor appointed to carry out an account assessment may decline to decide any issue or question arising in relation to the account assessment that the account assessor considers should not be decided by the account assessor. The account assessor may refer to the court any issue or question arising in relation to the account assessment the account assessor considers should be decided by the court. The court may do either or both of the following— decide the issue or question referred under subrule (2) ; refer the issue or question to the account assessor with or without directions. r 654 sub 2011 SL No. 296 s 21 (sec.654-ssec.1) An account assessor appointed to carry out an account assessment may decline to decide any issue or question arising in relation to the account assessment that the account assessor considers should not be decided by the account assessor. (sec.654-ssec.2) The account assessor may refer to the court any issue or question arising in relation to the account assessment the account assessor considers should be decided by the court. (sec.654-ssec.3) The court may do either or both of the following— decide the issue or question referred under subrule (2) ; refer the issue or question to the account assessor with or without directions. - (a) decide the issue or question referred under subrule (2) ; - (b) refer the issue or question to the account assessor with or without directions.