Partnerships: Opening an Enquiry: Introduction
You have the right to make an enquiry into any partnership return, any amendment to the return or a partnership claim (or any amendment to a claim) made outside the return within the SA time limits EM1506+.
Where an enquiry is opened under section 12AC, each partner’s return is deemed to be under enquiry even if the time limit for opening a separate enquiry into that return has in fact passed. This can happen if the partner’s return is filed on time but the partnership return is filed late. The deemed enquiry only relates to the partnership aspects of the individual partner’s return and if you want to enquire into other aspects of a partner’s return, you will need to open a separate enquiry under section 9A.
A separate enquiry into a partner’s own return under Section 9A is subject to the normal time limits in its own right.