• 7. Information gathering process

    • Jeff Stevenson outlined the ATO’s information gathering approaches, particularly in relation to how the ATO engages with large taxpayers prior to sending written requests for information.
    • The ATO’s approach to information gathering is outlined in the Large business and tax compliance publication. ATO compliance officers have been reminded about this approach and our commitment to engage taxpayers in dialogue when requesting information.
    • In line with this approach, the ATO should obtain information needed informally through direct discussions with the taxpayer. When documents are required, the information request should be discussed with the taxpayer to try to reach mutual agreement on the content before sending the request. The response date for information should also be mutually agreed and appropriate for the volume and complexity of the information requested.
    • It was agreed that in cases where our requests for information involve input of internal specialists, they should also be involved in the discussions with the taxpayer.
      Last modified: 21 Nov 2014QC 43202