Costs of compliance
Costs associated with managing your tax affairs are your responsibility. You may incur compliance costs when responding to our notices. These costs are usually the responsibility of the recipient of the notice, even if the notice is not an enquiry into their tax affairs. For example, we may issue a notice to a third party to produce documents.
If we issue a notice requiring someone other than the taxpayer or their representative to attend and give evidence, that person may be able to apply for payment according to a prescribed scale of expenses.
We will take your circumstances into account and try to limit the costs you incur – for example, if we issue you a notice to attend an interview, where possible we will conduct the interview at an ATO office close to you.