Recommendation 3.2

In line with the theme of recommendations made by the IGT in the Large Business review, the IGT recommends that the ATO should, when requesting necessary information from taxpayers:

  • provide the taxpayer with an opportunity to discuss the scope, appropriateness and relevance of the information request and, to the extent possible, provide the reasons for the request
  • work with the taxpayer to identify alternative documents, to the extent possible, where there are significant difficulties in providing the requested documents; and
  • provide the taxpayer with an opportunity to discuss the contents of the information provided.

ATO response

We agreed in part with this recommendation and implementation was completed on 20 August 2013.

We believe that this recommendation is more applicable to large, complex cases in the large business and small and medium enterprises markets.

The Taxpayers' charter - if you're subject to a review or audit publication has been updated to advise that a taxpayer should contact us if they are having difficulty obtaining information that we have requested, because in some circumstances we can accept alternative documents. A link to the publication Large business and tax compliance has also been added. This publication seeks to demonstrate our commitment to openness and transparency for large market taxpayers.

    Last modified: 13 Nov 2014QC 40262