# AH2101 - SA Appeals: Assessments, Amendments and Enquiries: Closure notices: referral to Appeals Unit

Once a closure notice has been issued we are unable to make any more enquiries into a return so it is important that a closure notice is not issued prematurely. (Issuing a closure does not preclude further enquires to advance the appeal. But you cannot then use SA powers.)

If a case is potentially contentious refer it to the AU before you issue the closure notice, and thus lose the opportunity to use SA powers to advance the enquiry. The AU will ensure that there is sufficient evidence to be able to draw soundly based conclusions that can be defended before the Commissioners.