As part of administering goods and services tax (GST), we will sometimes conduct various tax audits known as 'audits' or 'reviews'. These audits provide a means to verify whether the proper amount of GST has been paid.
A tax audit notification date is when we first make contact with you (or your representative) about our intention to undertake an audit. This is usually by a phone call and followed up with a confirmation letter.
A tax audit completion date is either of the following:
- the date you are issued a notice of assessment, or
- the date you receive an audit finalisation letter from us.
We generally use the notification date to reduce any shortfall penalty amount you must pay for making voluntary disclosures about errors, or false or misleading statements.
The standard timeframes for completing each different audit will be different depending on their type and scope. You will be notified of the expected completion date.
If you are subject to an audit and have been asked to complete a questionnaire, you can select the correct questionnaire from the activity statement refund questionnaires page.
If we do not finish your audit by the expected completion date general interest charges (GIC) may be remitted to the base rate or nil. This is in circumstances where:
- the scope of the audit has not changed
- you have not caused unreasonable delays
- periods of unreasonable delay have been caused by us.
If you find you have a made an error or a mistake in relation to your GST obligations, you can let us know and reduce penalties by making a voluntary disclosure. There are a number of options available for making a voluntary disclosure, these include:
- in writing
- electronically
- by phone.
The level of any reduction of penalty and interest is dependent on when a voluntary disclosure is made. Generally a greater reduction is made when the disclosure is made before we notify you of an audit. The notification date of the audit is critical for the way we consider reductions of shortfall penalties for voluntary disclosures.
More information
In addition to Taxpayers' charter - what you need to know (NAT 2548), which sets out your rights and obligations, the charter booklet If you're subject to review or audit (NAT 2558) tells you what you can expect if you're subject to a face-to-face enquiry or audit from us.
For more information you can:
- phone 13 28 66, or
- write to us at
Australian Taxation Office
PO Box 3524
ALBURY NSW 2640.
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service on 13 14 50 for help with your call.
If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77. If you do not have TTY or modem equipment, phone the Speech to Speech Relay Service on 1300 555 727.
Last Modified: Wednesday, 16 November 2011