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  • Attending a formal interview

    Overview

    We usually conduct interviews without using our formal powers, but we sometimes need to formalise the process – we do this by issuing a notice to attend and give evidence. When using our notice powers, we plan our activities to minimise your costs and we engage with you in a professional and timely manner.

    Situations in which we issue a notice to attend a formal interview include when we:

    • consider an interview is the best way to resolve a complex issue
    • believe you may be involved in tax avoidance
    • believe you may have information about a taxpayer who is involved in tax avoidance
    • require an explanation about the nature of a transaction
    • need to ask wide-ranging questions
    • plan to show you documentation to assist in your recollection of events
    • need to establish, clarify or check facts
    • may require evidence from you on oath or affirmation
    • require information about another person or entity’s tax affairs.

    A formal interview will ensure that the information third parties give us will not breach their obligations under the Privacy Act.

    See also:

      Last modified: 29 Nov 2017QC 37592