Home/Learn/GST Glossary/Provisional AssessmentBack to glossary A–ZLetter PProvisional AssessmentTemporary tax assessment when exact liability cannot be determined immediately.Related termsPlace of SupplyPrincipal Place of BusinessAdditional Place of BusinessAdvance RulingAggregate TurnoverApplication Reference Number (ARN)AssessmentBill of SupplyFull GST glossaryFree GST tools