| CCM13010 | General |
| CCM13020 | Meaning of “conclusive decision” |
| CCM13030 | Earliest date at which a Discovery Decision may be made |
| CCM13040 | Where a person’s income tax liability is revised |
| CCM13050 | When is a person’s income tax liability revised |
| CCM13060 | Time limit for S20(1) decision |
| CCM13070 | SA Enquiries concluded by Contract Settlement |
| CCM13080 | Earliest date at which Discovery Decision should be made |
| CCM13090 | S20(1) Decision – Reasonable grounds for believing |
| CCM13095 | Example of reasonable grounds for believing |
| CCM13100 | Discovery Decision where fraud or neglect is involved |
| CCM13110 | Time limit for S20(4) decision |
| CCM13120 | Definition of fraud or neglect |
| CCM13150 | Fraud or neglect – Opening the discovery enquiry |
| CCM13170 | Income tax liability revised AND fraud/neglect established |
| CCM13200 | Discovery Enquiries – General Approach |
| CCM13204 | Discovery Enquiries – Discovery Arising From An Existing Enquiry |
| CCM13206 | Discovery Enquiries – No Existing Enquiry |
| CCM13210 | Extending an enquiry under S19 |
| CCM13220 | Discovery – Contract Settlements |
| CCM13250 | Discovery enquiries – No formal information powers |
| CCM13260 | Discovery enquiries – How to arrive at appropriate decision |
| CCM13270 | Discovery enquiries – Time limit for making a discovery decision about to expire – review of working cases |
| CCM13280 | Discovery decisions not to be made routinely as part of S19 enquiries |
