How we assure the tax and super systems
We have an obligation to maintain the integrity of the tax and super systems for the benefit of all Australians.
We are supportive of the majority of people who do the right thing. We are also committed to detecting and dealing with those who intentionally and dishonestly choose to avoid their tax and super obligations, aggressively minimise their tax, or try to claim refunds or other payments to which they are not entitled.
We will maintain the integrity of the tax and super systems by combining intelligence activities, audits, criminal investigations and prosecutions. We work with partner agencies to deliver services, share data, intelligence and expertise, and participate in multi-agency task forces.
Our tax and super systems operate under a self-assessment regime. This means we usually accept the information you provide in the first instance. To ensure the integrity of the tax system, the law provides us with a period where we may review your reports and returns. This period of review depends on a number of factors, including whether or not you are in business and whether tax was avoided as a result of a scheme or fraud.
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We are supportive of the majority of people who do the right thing, and are committed to detecting and dealing with those who intentionally avoid or incorrectly report their tax and super obligations.