Compliance program 2009-10

Serious abuse of the tax and superannuation systems

Fraud and evasion threaten the integrity of Australia's tax and superannuation systems because of the threat to revenue and retirement income, and the impact this behaviour has on community confidence.

Serious cases of fraud and evasion, as well as proceeds of crime, can affect the ability of bona fide businesses to compete. The global economic downturn is likely to increase the risk of people deliberately abusing the tax and superannuation systems to evade their obligations.

As well as using our own powers and resources, we collaborate with law enforcement agencies and the Commonwealth Director of Public Prosecutions (CDPP) and, increasingly, with foreign tax administrations.

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Sections within Serious abuse of the tax and superannuation systems

• Our approach
• Headline issues
• Specific compliance issues