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Our compliance program describes how we go about achieving high levels of voluntary compliance with Australia’s tax and superannuation laws.
It sets out the practices and patterns of activity that attract our attention, and how we plan to respond to them.
Being open and accountable is central to our compliance strategies.
As taxpayers we have rights and obligations, and this publication sets out the issues we need to be aware of in our personal and business affairs. As citizens we need to have confidence in the integrity of our tax and superannuation systems – and we describe here how the Tax Office goes about encouraging voluntary compliance with the law and trying to ensure a fair and level playing field for individuals and businesses.
As we work with the community, our aim is to be as least intrusive as possible to the majority of individuals and businesses who want to meet their tax and superannuation obligations, while at the same time being highly visible to those who are reluctant to comply.
In all we do we are guided by the taxpayers’ charter, which sets out how we apply the principles of integrity, fairness, respect, transparency and accountability in dealing with taxpayers.
Providing help and information and making actual compliance cheaper, easier and more personalised is the starting point for compliance under a system that relies on the cooperation and support of taxpayers and their agents. This is complemented by a risk management approach that drives our compliance verification work. Assessing the risks to the laws we administer helps us make informed choices about where to direct our scarce resources.
Given the pervasive role of the tax and superannuation systems in the business of government, we are also working with other agencies to develop solutions that simplify how people deal with government as a whole and to minimise the burden of regulation.
The shape of the tax and superannuation systems is a matter for government. Our responsibility is the care and management of these systems, ensuring that they operate as intended and at least cost to taxpayers. It also involves implementing new measures including, this year, the major changes to the superannuation system.
Achieving high levels of compliance requires us to work closely with the community, and to engage in an open dialogue about managing the risks to the community’s tax and superannuation systems. I invite community groups, business and professional representatives to participate in this dialogue.
Michael D’Ascenzo
Commissioner of Taxation
Last Modified: Monday, 20 August 2007
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