| About the cash economy |
| The cash economy reduces the amount of money available to fund community services such as health, education and other government programs. We use a range of increasingly sophisticated strategies to identify businesses that may be participating in the cash economy. |
| Building industry data matching |
| Provides information about our building industry data-matching project. |
| Cash economy frequently asked questions |
| Answers to frequently asked questions about our compliance activities and the use of small business benchmarks. |
| Cash economy task force reports |
| The Cash economy task force was established by the Commissioner of Taxation in November 1996. The task force was in place until June 2006 and produced three reports. |
| Coffee suppliers data matching |
| Provides information about our coffee suppliers data-matching project. |
| Compliance program 2012-13 |
| Outlines approaches, compliance risks and treatments for 2012-13. |
| Correcting your tax return or activity statement |
| This document helps you correct information you lodged on your tax return, excise return or activity statement. |
| Credit and debit card data matching |
| Provides information about our updated credit and debit card data matching project. |
| Employee/contractor decision tool |
| Businesses can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions. |
| Improving Tax Compliance in the Cash Economy, May 1997 |
| This is the first Task Force report of 12 May 1997.Improving tax compliance in the cash economy. |
| Online selling data matching |
| Provides information about our updated online selling data matching project. |
| Personal living expenses |
| This guide explains the importance we place on examining taxpayers' household expenditure when seeking to identify omitted cash income in the course of reviews or audits. |
| Personal living expenses comprehensive worksheet |
| This worksheet can help you to review your business record keeping, work out if your reported income is enough to support your actual lifestyle and self-assess your risk of being selected for an audit (NAT 72959). |
| Personal living expenses concise worksheet |
| This worksheet can help you to review your business record keeping, work out if your reported income is enough to support your actual lifestyle and self-assess your risk of being selected for an audit (NAT 72960). |
| Record keeping for barter transactions |
| Details what records you need to keep for your barter transactions if you operate a small business involved in bartering. |
| Record keeping for small business |
| Guide to setting up a workable recording system in a new business. NAT 3029 |
| Record keeping in the plastering industry |
| Provides guidance to help plasterers meet their tax obligations. |
| Record keeping in the primary production industry |
| Sets out what records you need to keep for your daily business transactions if you operate a small business in the primary production industry. (NAT 11033) |
| Record keeping in the pubs and clubs industry |
| Details what records you need to keep for your daily business transactions if you operate a small business in the pubs and clubs industry. |
| Record keeping in the restaurant and catering industry |
| Sets out what records you need to keep for your daily business transactions if you operate a small business in the restaurant and catering industry. NAT 12661 |
| Record keeping in the retail cafe industry |
| Providing guidance to help cafes meet their tax obligations. |
| Record keeping in the retail industry |
| This fact sheet provides guidelines on what records you need to keep for your daily business transactions if you operate a small business in the retail industry. NAT 10898 |
| Record keeping in the service industry |
| Provides guidelines on what records you need to keep for your daily business transactions if you operate a small business in the service industry. NAT 11008 |
| Record keeping in the wholesale industry |
| Provides guidelines on what records you need to keep for your daily business transactions if you operate a small business in the wholesale industry. NAT 11007 |
| Small business benchmarks |
| Information about small business benchmarks, what they are, how they can help your business and how we use them to identify businesses that may be avoiding their tax obligations. |
| Small business support - overview |
| Lists our support options. |
| Small business, tax and the cash economy |
| Information to help small businesses, tax practitioners and the community to be aware of, and avoid, illegal cash economy activities. |
| Tax evasion reporting form |
| Use this secure online form at any time to report suspected tax evasion. |
| Tips and gratuities |
| How tax applies to tips (gratuities) you receive or distribute to your employees or contractors. |
| What is tax evasion? |
| Tax evasion is when someone has deliberately misled us about their activities to reduce their tax liability, or have not paid tax that is due. This explains what tax evasion is and how to report it. |