Show download pdf controls
  • Section G: Other regulatory information

    Question 19

    This section allows you - to report any other concerns, in addition to the events and contraventions you have already reported about either the fund or the trustees?

    By completing this section, you are consenting under paragraph 14ZZW(2)(e) of the Taxation Administration Act 1953 for the purposes of the tax whistle-blower legislation, to disclosing to the Commissioner, your identity (if required) when using this information in administering any taxation laws.

    If you would like to keep your identity confidential, you can make a disclosure by completing the tip-off form. The form is available on our website at ato.gov.au/tipoff. Alternatively you can find the form in the contact us section of the ATO App or you can phone in your tip-off on 1800 060 062.

    If you want to provide more information answer ‘Yes’ by placing an X in the applicable box. If you answer ‘Yes’, explain why you formed that opinion.

    • Do not use this section if you have no compliance issues or other relevant issues of concern to report.
    • Do not use this section for reporting a contravention of section 35D (fund has failed to lodge their annual return by the due date) as we are able to detect these contraventions. Information related to an event or contravention such as subsection 35C(2) listed in table 1 must be reported at Section E: Contraventions. This information should not be included here.

    Examples of things you may consider reporting in Section G include:

    • repeated contraventions of non-reportable sections or regulations
    • questionable conduct of trustee/tax agent/administrator during engagement, such as undue pressure or influence to provide an unqualified audit report
    • concerns you have resulting from a trustee failing to cooperate with you or terminating your engagement
    • questionable conduct of a previous SMSF auditor, including where previous contraventions were not identified
    • If you are providing information about breaches of the sections and regulations listed in table 1, you need to assess if these should be reported at Section E: Contraventions.

    Last modified: 30 Jun 2019QC 17603