• What we expect from you

    We expect you to:

    • lodge your tax return and other forms by the due date
    • provide correct information on your tax returns, activity statements and other forms and documents
    • pay what you owe on time
    • provide the full facts and circumstances if you seek advice from us
    • provide us with any reasonable assistance and information that we request.

    Follow the links below for specific requirements for:

    Individuals

    If you are an individual taxpayer we also expect you to:

    • accurately report all of your income and only claim deductions and tax offsets to which you are entitled.

    Small businesses

    If you run a small business we also expect you to:

    Privately owned and wealthy groups

    If you are a privately owned and wealthy group we also expect you to:

    • engage with us to create a productive and professional working relationship — built on transparency and mutual respect
    • make the right choices by knowing what attracts our attention
    • talk to us as early as possible so that we can understand your circumstances and work with you to resolve any issues
    • take steps to help get things right, particularly if you enter into an unusual or complex transaction or arrangement, including seeking appropriate advice
    • ensure good tax governance practice is in place to help you identify and manage tax and super risks.

    Publicly listed businesses

    If you are a publicly listed business we also expect you to:

    • engage with us to create a productive and professional working relationship — built on transparency and mutual respect
    • ensure good tax governance practice is in place to help you identify and manage tax and super risks.

    Not-for-profit organisations

    If you are a not-for-profit organisation (NFP) we also expect you to:

    • seek endorsement from us if your NFP is:  
      • a charity and wants to access tax concessions
      • seeking deductible gift recipient (DGR) status to offer tax deductibility to donors on gifts
       
    • ensure that your entity meets the requirements of the relevant tax exempt category when self-assessing whether or not you are exempt from income tax (and tell us if you are no longer eligible), and if you are not exempt ensure that you are aware of, and meet, all your obligations
    • ensure good tax governance practice is in place to help you identify and manage tax and super risks.

    Super funds

    If you are a super fund we also expect you to:

    • comply with all of your income tax and regulatory obligations
    • comply with SuperStream, enabling electronic processing of super contributions in a standard format.

    Excise payers

    If you are an excise payer we expect you to:

    • have good governance arrangements in place to identify and manage your excise obligations.

    Tax professionals

    If you are a tax professional we expect you to:

    • meet your personal tax and super obligations, such as lodging returns and paying any monies due
    • meet the required professional standards - tax professionals who do not meet the required professional standards undermine the integrity of the entire system.

    We also identify and follow up tax and super professionals who are not registered, through information such as tax records and from professional associations.

    See also:

    Last modified: 04 Feb 2016QC 44373