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  • Working with you

    By working collaboratively with tax professionals and other intermediaries to help taxpayers comply voluntarily with their tax obligations and maintain the integrity of Australia’s tax and super systems.

    Our relationship with you allows us to:

    • understand the changing nature of risks in the tax and super systems
    • identify new and emerging threats or areas of concern
    • consult, collaborate and co-design on issues of importance.

    A cooperative approach

    Through our dealings, we seek to maintain a mutually beneficial, open and cooperative approach.

    We will always have a purpose when we seek to engage with you. In the majority of instances, it is to provide you or your clients with advice or support to help you understand and comply with an aspect of the tax and superannuation system.

    In other instances, we will be seeking your views to help us pilot new approaches or co-design new processes.

    However, there will be occasions where we will need to engage with you, your clients, or both of you, to understand and manage potential compliance issues.

    In these circumstances, we will openly and directly discuss our concerns with you and seek the necessary information or action from you or your clients to help finalise our enquiries. Where our concerns are addressed through additional information you provide, we will close our enquiries as soon as possible in order to minimise the compliance costs to you and your clients.

    This relationship is two-way. You can expect that we will:

    • follow agreed guidelines when contacting you or your clients
    • be open and honest about our intent for engaging with you
    • provide relevant materials to support our interaction with you
    • seek to conclude our enquiries in a timely manner.

    As a representative of your client, we expect you will:

    • work with us to arrive at mutually agreeable outcomes
    • consult with us to aid our understanding of a matter, or to design new processes that improve our administration of aspects of the tax and superannuation systems
    • deal openly and frankly with us about your client’s affairs, within scope of any applicable privilege or concession governing sharing of information.

    See also:

    Our approach to compliance

    As our tax system is based on self-assessment and cooperative compliance, we prefer to work with you and your clients in a way that supports voluntary compliance.

    We will seek your help where we perceive compliance issues in your clients’ affairs. This will generally result from our risk-assessment processes where individual clients, or groups of clients, attract our attention in relation to:

    • registering correctly
    • lodging on time
    • reporting correctly
    • paying on time.

    We may also contact you directly where we hold concerns about aspects of your own tax or superannuation affairs.

    Our compliance activities cover a broad spectrum, from supporting and educating those willing to do the right thing to using the full force of the law on those who deliberately choose to avoid their obligations.

    Find out about:

    See also:

    Last modified: 22 May 2019QC 53938