EM3250 - Discovery: issuing discovery assessments: contents

1. EM3251

   Qualifying conditions and evidence needed to issue a discovery assessment
2. EM3252

   Making versus notifying
3. EM3253

   Examples of where discovery assessments may and may not be made
4. EM3254

   Review of working cases
5. EM3257

   Authorisation required for ETL assessments
6. EM3258

   Notification to taxpayer
7. EM3259

   Onus of proof for ETL assessments