| SAOG14410 |
What are reasonable steps |
| SAOG14420 |
Establishing and maintaining processes |
| SAOG14430 |
Monitoring processes |
| SAOG14440 |
Considering opening balances and standing data |
| SAOG14450 |
Examples of standing data |
| SAOG14460 |
Making delegations |
| SAOG14470 |
Making outsourcing arrangements |
| SAOG14480 |
Making tax sensitive judgements |
| SAOG14490 |
Examples of tax sensitive judgements |
| SAOG14500 |
Where mergers and acquisitions occur |
| SAOG14510 |
Example 1 - Shared Service Centre |
| SAOG14511 |
Example 2 - Retailer and VAT codes |
| SAOG14512 |
Example 3 - Custom data on import and export declarations |
| SAOG14513 |
Example 4 - Customs Freight Simplified Procedures |
| SAOG14514 |
Example 5 - Reasonable steps that vary across taxes |
| SAOG14515 |
Example 6 -Takeover or merger |
