Your rights and responsibilities
You are responsible for providing correct information to us. Australia has a self-assessment system, which means we accept the information you give on your tax return and any related forms to work out your tax refund or tax liability. We use automatic checks to verify some information and may later examine your information more thoroughly.
The Taxpayers' Charter outlines your rights and responsibilities under the law and the service standards you can expect when dealing with us. The charter also explains what you can do if you are dissatisfied with our decisions or actions and sets out your obligations as a taxpayer.
In administering the tax laws, we need to collect information about you, which can be obtained from you and other parties. In some circumstances, the law authorises us to disclose your information to others for specific purposes. There are laws that protect your privacy in relation to this information.
We will not disclose your information to any person or organisation unless the disclosure is authorised by the laws we administer. To protect you, when you contact us, we will check your identity.
When you phone we will ask you to provide your tax file number (TFN) and other information to confirm your identity - for example, details from a recent notice of assessment. If you want a representative to be able to phone us on your behalf, you must first authorise us, in writing, to discuss your information with them. When the person contacts us, they will need to quote your written authority and provide information to prove their identity.
If you write, quote your TFN, your full name and your address. Provide your phone number if it is convenient. Remember to sign the letter.
Last Modified: Tuesday, 21 August 2012