Offshore voluntary disclosure - project do it
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
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We are authorised by the Taxation Administration Act 1953 to request your tax file number (TFN). We will use your TFN to identify you in our records. It is not an offence not to provide your TFN but if you don't there may be a delay processing your offshore voluntary disclosure.
The information you have provided will only be used for tax shortfall purposes. It will not be used for the purposes of referring you for a criminal investigation or voluntarily providing your information to law enforcement agencies. However, in limited circumstances where required by law to do so, we give this information to other government agencies, including law enforcement.
This limitation on the use and sharing of the information does not apply to advisers or other intermediaries that helped establish or maintain your offshore structures, proceedings relating to false information provided in this statement, or where the offshore assets or income (or both) have been sourced from, or are the proceeds of serious criminal offences unrelated to tax.
Where authorised or required by law, we may give this information to other government departments and agencies, including:
- Department of Education
- Department of Employment
- Department of Human Services
- Department of Social Services
- Department of Veterans' Affairs
- state and federal police
- Australian Bureau of Statistics
- Reserve Bank of Australia
- Australian Transaction Reports and Analysis Centre
- Australian Securities and Investments Commission
- Australian Crime Commission
- Attorney-General's Department
- Commonwealth Director of Public Prosecutions.
Where we are required by law to do so, we may also provide taxpayer information to treaty partners overseas under international tax agreements.
This privacy notice provides details of the Acts which permit us to collect personal information in relation to Offshore voluntary disclosure. We provide information about why we collect the personal information and who we may share it with across government agencies and our treaty partners who are external to the ATO.
Find out more
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- treaty partners
- write to us at GPO box 9990 in your capital city.