A7.1 This advisory letter was sent to taxpayers directly in May 2010, being the first tranche of letters to issue under the benchmarking strategy's bulk mail out letters program.

First section of a sample benchmark advisory letter - page 1.

Second section of a sample benchmark advisory letter - page 2.

Second section of a sample benchmark advisory letter.

Third section of a sample benchmark advisory letter.

A7.2 This letter was sent to taxpayers in August and September 2010.

Fourth section of a sample benchmark advisory letter - page 1.

Fourth section of a sample benchmark advisory letter - page 2.

First and second section of a sample benchmark advisory letter.

Second section of a sample benchmark advisory letter.

A7.3 This letter was sent to taxpayers in November and December 2011.

A sample benchmark advisory letter - page 1.

A sample benchmark advisory letter - page 2.