In most circumstances, we will tell you about a review or audit before we visit you (see Access without notice).
We send a letter, normally to the address where you have asked us to send your mail. Sometimes we will contact you by phone first to arrange an interview time.
Our letter will:
- tell you the name and phone number of the tax officer you will be dealing with
- explain what we intend to cover and how long we expect it to take
- let you know the information and records the tax officer will need to see at this stage
- tell you that you may have a representative present at any stage
- tell you about your rights and obligations.
If you need to consult with your representative, we will give you reasonable time and opportunity to do so.
We try to complete reviews and audits in the shortest possible time. However, the time it takes will depend on how good your records are, the availability of information, the complexity of the issues and your level of cooperation.
How to prepare
When you receive our notification letter, you should review relevant records, tax returns and activity statements.
If you find any errors, bring them to our attention immediately. If you do this, any penalty may be reduced.