The process

During the review or audit we will:

  • guide you through the process if you need us to
  • try to arrange any interviews or meetings at times and places that are mutually convenient, usually during normal business hours
  • explain the purpose of any interview or visit
  • ask clear and unambiguous questions and provide you with all reasonable assistance and explanations to clarify their meaning
  • allow you to choose someone to act on your behalf or to attend interviews with you.
    • In very limited circumstances, you will not be allowed to have your choice of representative or adviser present - for example, if your representative or adviser was involved in the transaction under review. In this situation, we will give you reasonable time to find another representative.
  • arrange with you for an interpreter to attend any meetings or interviews if you do not speak English
    • You can also ask that phone interviews are carried out through the Translating and Interpreting Service. Interpreters can only translate what you say. They cannot provide answers on your behalf unless you have authorised them to act for you.
  • tell you in advance when the tax officer will have a legal adviser present during an interview
  • explain why we are requesting information and help you understand the nature of our concerns
  • provide you with an opportunity to discuss the scope, appropriateness and relevance of our information requests
  • give you reasonable time to provide records, documents and other information, unless we have reason to think that they may be destroyed or altered
    • You should contact us if you will have difficulty providing any of the documents we ask for. In some circumstances, we may be able to accept alternative documents.
  • provide you with an opportunity to discuss your understanding of the facts and to discuss any information you provide to us
  • answer any reasonable and relevant questions
  • audio record interviews if you ask us beforehand, or where we consider it reasonable and you agree to it (we will provide you with a free copy of the audio recording within a reasonable time)
  • allow you to audio record or take notes of any conversations or interviews (you will need to provide us with a copy of any audio recording you make)
  • provide you with a signed copy of the written record of the conversation or interview if you ask for one (if we ask you to sign this record, we will explain the implications of doing this)
  • provide a written receipt for any records we collect in person at an interview and return the records as soon as possible or as mutually agreed
  • use discretion if and when we make any enquiries of third parties and do so without making any statements about the nature of the enquiries
  • allow you to give your views on any relevant issue, including any proposed adjustments
  • keep you informed on our progress
  • openly and informally share relevant information with you where possible
  • clearly communicate to you our understanding of the facts as soon as practicable
  • clearly acknowledge your view of the facts (if we disagree with you we will explain why)
    • We will work towards resolving disputes about the facts, or how the law applies to the facts, before finalising the audit.
  • respect your right and give you adequate opportunity to claim legal professional privilege in relation to certain communications between you and your barrister or solicitor
  • in certain circumstances, allow for some advice to remain in confidence between you and your professional accounting adviser because of the administrative concession applying to professional accounting advisers' papers.

See also:

    Last modified: 05 Jan 2016QC 27177