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  • Our approach to information gathering

    Learn how we approach information gathering as part of our compliance checks.

    Legislative references
    Our formal notice and access powers are supported by legislation.

    Our principles
    Our information-gathering principles help ensure information is gathered in a fair and professional manner.

    Cooperative approach
    We prefer to gather your information by simply requesting it from you. If we cannot obtain the information we require in a cooperative way, we may use our formal powers.

    Our formal notice powers
    Understand why you may have received a notice, what you can expect from us, what we expect from you, and how you should respond.

    Attending a formal interview
    Find out why you we have issued you a notice to attend an interview, what to expect and your rights and obligations.

    Our formal access powers
    Our access powers allow us to gain access to your premises and documents at all reasonable times for the purposes of laws we administer.

    Limits to our formal powers
    In some situations, you may be able to claim concessions or protection over documents sought through our formal powers.

    Gathering offshore information
    We have increased our focus on international tax issues and have powers to obtain and exchange information with other tax jurisdictions.

    Gathering electronic information
    Guidance on the approach we take to help us work together and ensure your information is given to us in an efficient and effective way.

    Resolving disputes
    We seek to identify and resolve disputes as early as we can.

      Last modified: 19 Jul 2023QC 56551