EM5200 - Penalties: formal assessments and determinations: contents

1. EM5201

   Outline
2. EM5202

   When to issue
3. EM5205

   Submission Checklist
4. EM5206

   Submissions to the Authorising Officer
5. EM5207

   Discussions with the taxpayer: When to take formal action
6. EM5207A

   Discussions with the taxpayer: When to take formal action: Before commencing formal action
7. EM5207B

   Discussions with the taxpayer: When to take formal action: Steps to take when agreement cannot be reached
8. EM5208

   Transparency and HRA
9. EM5209

   Offences
10. EM5210

    Amounts
11. EM5211

    Tax Related Penalties
12. EM5212

    'In-built' penalty
13. EM5213

    Means
14. EM5214

    Cost-effectiveness
15. EM5220

    Approval Given