Compliance program 2012-13

Protecting the integrity of tax refunds

Correct refund claims and timely payment of these are essential to maintaining community confidence in the integrity of the tax and superannuation systems.

Some incorrect claims for refunds may result from honest mistakes or misunderstandings of the law. Other incorrect claims may represent deliberate attempts to defraud the Australian Government, which disadvantages the community and those doing the right thing.

We run sophisticated risk models daily to detect incorrect claims on all returns - regardless of whether a return is lodged online, on paper, or through a tax practitioner. The risk models examine all activity statements where there is a refund claim and all income tax returns with credit balances. Where a discrepancy or anomaly arises we review and may amend the claim. Where we detect refund fraud, we apply the full force of the law.

Sections within Protecting the integrity of tax refunds

• Activity statement refunds
• Income tax return refunds
• Improving taxpayer compliance