CCM13000 - Discovery Decisions - Contents

1. CCM13010

   General
2. CCM13020

   Meaning of “conclusive decision”
3. CCM13030

   Earliest date at which a Discovery Decision may be made
4. CCM13040

   Where a person’s income tax liability is revised
5. CCM13050

   When is a person’s income tax liability revised
6. CCM13060

   Time limit for S20(1) decision
7. CCM13070

   SA Enquiries concluded by Contract Settlement
8. CCM13080

   Earliest date at which Discovery Decision should be made
9. CCM13090

   S20(1) Decision – Reasonable grounds for believing
10. CCM13095

    Example of reasonable grounds for believing
11. CCM13100

    Discovery Decision where fraud or neglect is involved
12. CCM13110

    Time limit for S20(4) decision
13. CCM13150

    Fraud or neglect – Opening the discovery enquiry
14. CCM13170

    Income tax liability revised AND fraud/neglect established
15. CCM13200

    General Approach
16. CCM13204

    Discovery Arising From An Existing Enquiry
17. CCM13206

    No Existing Enquiry
18. CCM13210

    Extending an enquiry under S19
19. CCM13250

    No formal information powers
20. CCM13260

    How to arrive at appropriate decision
21. CCM13270

    Time limit for making a discovery decision about to expire – review of working cases
22. CCM13280

    Discovery decisions not to be made routinely as part of S19 enquiries