EM3250 - Discovery: issuing discovery assessments: contents
-
EM3251Qualifying conditions and evidence needed to issue a discovery assessment
-
EM3252Making versus notifying
-
EM3253Examples of where discovery assessments may and may not be made
-
EM3254Review of working cases
-
EM3257Authorisation required for ETL assessments
-
EM3258Notification to taxpayer
-
EM3259Onus of proof for ETL assessments