The Act Part 6 – Tax Returns, Enquiries and Assessments Notice and scope of enquiry Section 86 – Scope of enquiry
124.This section sets out the scope of an enquiry into a tax return and limits the scope of a subsequent enquiry on a return to amendments made after the completion of that enquiry, if that prior enquiry had been completed before the expiry of the amendment period (provided for in section 83(2), during which the taxpayer can make amendments to their return.