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Our compliance program is part of our holistic approach to encouraging, supporting, protecting and championing the interest of honest taxpayers and advisers, and of continually improving our processes and capabilities for doing that.
The professional administration of Australia's taxation and superannuation systems is something we strive for and the community expects.
These systems are community assets and our role is to support and protect those willing to properly fulfil their civic and legal responsibilities and to be fair but firm with those who do not do so.
We foster an environment that encourages willing participation and ensures those who do participate appropriately are not disadvantaged. We do this by making good use of the information available to us and by seeking innovative ways of doing business through technology.
By providing assistance and guidance to taxpayers and their advisers and using preventative strategies we make compliance with the law as easy and inexpensive as possible.
We encourage people to come and talk to us upfront so that we can provide certainty, or come and talk to us if they think they have a problem - as we may be able to help out.
If people seek to disadvantage others and the community, they may face serious consequences. It's not worth the risk.
The approach we take in our compliance program is consistent with our compliance model. The model directs us to differentiate between the different attitudes of taxpayers and their advisers as we address risks to the fair operation of Australia's taxation and superannuation systems.
Our compliance program highlights the compliance issues attracting our attention and what we are doing to address them. In doing so it reflects our corporate value of openness and accountability. It also seeks feedback from the community on the risk-management choices we make.
Michael D'Ascenzo
Commissioner of Taxation
Last Modified: Friday, 1 July 2011