What this publication covers

This publication outlines what you can expect if you are selected for a face to face review or audit. However, it does not cover:

  • checks that we make over the phone or by letter
  • help and education visits, such as advisory visits you request
  • unannounced visits to check simple details you would normally have available, such as your Australian business number or goods and services tax registration
  • enquiries, reviews and investigations under the promoter penalty laws
  • criminal tax investigations (these are investigations into allegations of tax fraud that can lead to prosecution under the criminal code).
    Last modified: 05 Jan 2016QC 27177