188体育

If both customers are within SA, the TC enquiry window will not close until the later date on which either of the SA returns becomes final.

Example

Brigitte and Bruce have two children. Brigitte is a freelance dance teacher and Bruce is a driving instructor. They both make SA returns, and they both file their 2007/08 returns on 14 August 2008. An SA enquiry is opened into Brigitte鈥檚 return on 9 September 2008. The queries are minor, and the enquiry is closed by the issue of a completion notice on 16 October 2008. Brigitte鈥檚 SA return becomes final at that date.

An enquiry is opened into Bruce鈥檚 SA return on 21 February 2009. The enquiry is a lengthy one, and is not closed (by completion notice) until 11 November 2009. Bruce鈥檚 SA return becomes final at that date, and the TC enquiry window for their joint claim does not close until 11 November 2009. Even if there had been no enquiry into Bruce鈥檚 return, the TC enquiry window would not have closed until 14 August 2009 (because Bruce鈥檚 return would not have become final until that date).