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What is this Practice Statement about
What is fraud or evasion
What are the policy reasons for unlimited amendment periods where there is fraud or evasion
What is our approach to fraud or evasion
What work practices apply in relation to fraud or evasion cases
Who can form an opinion of fraud or evasion
Collection and recovery of GST, WET and LCT
When is the opinion of fraud or evasion to be made
More information
Choose document B