There can be some difficult choices to be made on raising
assessments to encourage the submission of a report. Where a report
is delayed it will often be preferable to take over the
investigation yourself. See
SCIG10240.
Investigators should consider each case on its merits, and
take note of the advice at
SCIG13200 and onwards. In particular,
consider what your next step will be when the taxpayer appeals and
applies for postponement of the tax. If you are not ready to
contest these actions, your assessments will not have taken you any
further forward.
