Compliance program 2011-12

Refund fraud

This year we have additional federal budget funding to support our efforts in integrity outcomes relating to refunds of income tax, goods and services tax and excise. In particular this will enable us to enhance our detection of refund fraud across all lodgment channels, as well as providing additional compliance support, including criminal investigations. We will continue to send a strong deterrent message to the community by referring appropriate cases for prosecution.

We continue to expand our access to third-party data. In particular, additional data we are sourcing from the Department of Immigration and Citizenship will improve risk profiling of claims from temporary visitors, particularly claims for residency for tax purposes, spouse offset and goods and services tax refunds.

We will closely scrutinise returns where offsets and rebates are generating a refund, including a focus on the education tax refund. We will stop potentially fraudulent claims for refunds from issuing while we contact taxpayers for additional information to support their claims.

We protect and educate potential victims, including those ill-informed or poorly advised, by alerting them to the risks and consequences of involvement. We have increased both our broad and targeted messaging on tax file number and identity protection.

Sections within Abuse of the taxation and superannuation systems

• Secrecy jurisdictions
• Refund fraud
• Organised crime
• Prosecutions
• Tax-avoidance arrangements
• Superannuation