We encourage taxpayers and businesses to comply willingly with their taxation and superannuation obligations. Our compliance strategies vary depending upon a taxpayer's circumstances and the information they provide.
We want to make it as easy as possible for taxpayers to do the right thing by providing help and education, record-keeping advice and lodgment assistance.
We assist those in our community who are new to the tax system, or to Australia, to understand their obligations. Providing information in other languages, our portals, e-tax, use of SMS, online tools and Tax Help are just some of the ways we make it easy for taxpayers to comply.
Through pre-filling we provide upfront access to the information held in our systems for those who choose to deal with us electronically. This allows taxpayers and tax practitioners to address any discrepancies in the data before lodging and helps reduce post-lodgment compliance activity.
Data matching makes a major contribution to our compliance efforts as we continue to examine new sources of data and programs.
We cooperate and share information with a range of bodies including state and Australian Government law enforcement agencies, other government departments and agencies and increasingly with overseas tax administrations.
Sometimes people will need our assistance in the form of a reminder or visit to help get things going correctly. Where necessary, we step up our actions, which may include reminder letters, record-keeping visits and phone calls to arrange debt repayments.
We clarify the law and communicate our views through public and private rulings, checklists, fact sheets, practice statements, taxpayer alerts and strategic litigation. We also consult with industry bodies on issues of concern to them.
Furthermore, the certainty provided through the private ruling system is an important factor and depends on taxpayers making full and true disclosure of the relevant facts.
As part of our risk management approach, we may follow up from time-to-time on taxpayer implementation of private rulings to ensure the integrity of the rulings system is maintained and continues to deliver the certainty expected by taxpayers.
Detecting non-compliance deters others. Where a taxpayer chooses not to comply, we introduce more intense strategies. These may include compliance reviews and audits, final notices, penalties and legal action.
We continue to provide guidance and support through a range of dedicated products developed especially for different practitioners.
Sections within Our compliance program
Last Modified: Friday, 1 July 2011