VAEC1400 - Powers of assessment: Best judgement: Contents page

1. VAEC1410

   The law
2. VAEC1420

   Definition
3. VAEC1430

   How it is determined by tribunal
4. VAEC1431

   Convincing a tribunal
5. VAEC1440

   Partial breach of requirements
6. VAEC1450

   Lack of information
7. VAEC1460

   General principles for calculating arrears
8. VAEC1470

   Calculating arrears using observations
9. VAEC1480

   Calculating arrears using invigilation
10. VAEC1490

    Calculating arrears using mark-up
11. VAEC1500

    Other methods used to calculate arrears
12. VAEC1510

    Determine the overall credibility of your calculation
13. VAEC1520

    Some remedies for invalid assessments
14. VAEC1530

    Prime assessments
15. VAEC1540

    Helpful pointers
16. VAEC1550

    Consistency with direct taxes assessments