Chapter 3 - International evidence gathering

This information forms part of the publication Access and information gathering manual version 1/2010, which was updated on 18 February 2010. For a list of changes to Chapter 3, refer to the Appendix.

3.1. Introduction

3.1.1. As more individual and business taxpayers become involved in international dealings and investments, the ATO is increasingly focusing on international tax issues ¹.

3.1.2. The fact that information or documents relevant to a taxpayer are located offshore, should not deter tax officers from undertaking an information gathering exercise. However, the decision of which approach to use requires consideration of a number of factors, such as enforcement of the approach, the timeliness of the information being provided, and sanctions for non-compliance that could impact on the potential for success of the exercise.

The approaches discussed in this chapter should only be used for tax compliance purposes. If you are investigating the matter for possible offences, you may be able to use other options, such as search warrants and assistance from the Federal Police or Interpol.

3.1.3. Also, in some situations, information obtained for criminal investigation purposes must not be used by tax officers for assessment purposes. An example of this prohibition is information obtained under the Mutual Assistance in Criminal Matters Act 1987. If you require additional information, you should contact Legal Services Branch before attempting to acquire the information