Our approach

We prefer to consult with you and obtain information cooperatively.

We will:

  • conduct reviews and audits in an impartial, fair, reasonable and professional manner
  • treat you in accordance with the law, our policy and the principles outlined in the Taxpayers' charter
  • listen to you and take your relevant circumstances into account when we make decisions
  • try to minimise cost and inconvenience to you
  • complete reviews and audits as quickly as we can
  • try to maintain open dialogue and keep you informed of progress
  • tell you the outcome of the review or audit
  • explain our decisions if we increase an assessment or impose a penalty
  • conduct quality assurance checks on our reviews and audits.

Some audits involve complex legal issues and require us to undertake detailed legal analysis and interpretation of the law.

In these audits, we aim to have clear and ongoing engagement and communication with you on both the facts and the issues.

To achieve this, we encourage you to engage in open and continuous dialogue with us and as part of this process, we would welcome a statement of your view of the facts. This should result in a shared understanding of each party's viewpoint.

While we will not always agree, we aim to reach a shared understanding of the issues in contention and the explanation or evidence needed for both parties to reach agreement.

    Last modified: 05 Jan 2016QC 27177