Taxpayers' charter - fair use of our access and information gathering powers

You can download this publication in Portable Document Format (PDF): download Taxpayers' charter - fair use of our access and information gathering powers (NAT 2559, 318KB).

Introduction

We have a responsibility to the community to ensure that everyone complies with the laws we administer. One of the ways we do this is by checking some tax returns, activity statements and other documents.

To help us carry out these checks, the law gives us wide-ranging powers. We use these powers fairly and professionally and, as far as possible, in an open manner.

If we need to access information you hold, we prefer to consult with you and get the information cooperatively. However, in some situations we need to use our formal powers.