PART B (14 marks, 17 minutes) Sarah received an |TA34 notice of assessment issued by SARS for the 2020 tax year. Sarah is unsure when an assessment under objection or appeal (disputed assessment) will be deemed to be final ( finality of assessment or decision) as set out in terms of the Tax Administration Act. REQUIRED: m a. Inform Sarah when an assessment and a decision under objection or appeal (disputed assessment) as set out in the Tax Administration Act, will be final. In your answer, do not refer to any prescription periods. b. Discuss what information a notice of assessment should contain. n