Guidelines for Tax Office auditors – understanding and dealing with bribery

At the November 2006 Senate Estimates hearings the Commissioner undertook to make our Guidelines for Tax Office auditors - understanding and dealing with bribery available on the Tax Office website.

These guidelines were developed for our auditors and are intended to:

• set out the key aspects of the law in this area
• provide some practical ways to identify and deal with concealment of bribes
• provide advice on record-keeping and audit techniques where bribery is suspected
• give guidance on how to refer cases were bribery is suspected, and
• provide direction on how to obtain information from our treaty partners.

These guidelines draw heavily from the Organisation for Economic Cooperation and Development publication OECD bribery awareness handbook for tax examiners.

We consulted with key stakeholders before finalising these guidelines and their feedback has been included.

Input from key stakeholders and the community is important in developing working documents which complement effective administration of the law and enhance our compliance work in this important area.

Constructive suggestions from interested parties can be sent to snccommunications@ato.gov.au.

In consultation with key external stakeholders we have prepared Bribes and facilitation payments: A guide to managing your tax obligations to help businesses manage their tax obligations in this important area.

Proposed legislative changes relating to foreign bribery and tax deductions have been introduced to the Australian Parliament. Please go to the Attorney-General's Department website for further information.

If you have any information on tax issues relating to possible bribes to Australian and foreign public officials please contact the Tax Office on:

Phone:	1800 060 062, 8.00am to 6.00pm, Monday to Friday, excluding national public holidays
Fax:	1800 804 544
Post:	Tax Evasion Locked Bag 6050 Dandenong Vic 3175
Web:	Information is available at www.ato.gov.au/reportevasion

Last Modified: Tuesday, 17 July 2007