Large business and tax compliance publication

Taxpayer initiated processes

An environment of self-assessment and cooperative compliance is the cornerstone on which our tax system is built. Supporting your voluntary compliance is our preferred way to work with you. If something is not right or your understanding of a situation has changed, we offer a number of processes that you can initiate to sort it out and fulfil your tax obligations. By using these processes you can achieve greater certainty for your business and help minimise your compliance costs.

Sections within Cooperative compliance

• Taxpayer initiated processes
• Voluntary disclosures
• Self-amendments
• Reportable tax position schedule
• Annual compliance arrangements
• Advance pricing arrangements
• Mutual agreement procedure
• Tax issues entry system