Attending a formal interview
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.
For more, see Respecting your privacy under Your rights in the Taxpayers' charter – what you need to know.