• Our decision-making processes - fraud and evasion and the normal period of review

    This document provides details of the processes and information that we will use when forming an opinion as to whether a taxpayer's behaviour amounts to fraud or evasion. Where the Commissioner has formed an opinion of fraud or evasion, we may amend a taxpayer's assessment at any time.

    The purpose of this document is to publish operational information in line with the requirements of the Information Publication Scheme under the Freedom of Information Act 1982, and also in line with our broader commitment under the Taxpayers' Charter to transparency in dealing with taxpayers.

      Last modified: 04 Jul 2014QC 41185