What you can expect

We will explain your rights and obligations before the interview starts. These include your right to claim legal professional privilege, the accountants' concession and the corporate board advice concession.

We expect you to advise any person attending with you that they will be asked to identify themselves. We also expect that you will answer our questions and produce documents as required, based on your knowledge and understanding.

You can expect that we will:

• comply with the Taxpayers’ charter
• advise you in advance if we will use lawyers in the conduct of the interview
• treat you fairly and openly, and conduct the interview in a professional manner
• ensure that our officers conducting the interview have the authority to do so
• explain the interview procedure at the beginning of the interview
• allow you to be accompanied by one or more persons of your choice in most circumstances
• offer you a copy of the transcript or recording of the interview (in some circumstances this may not be available immediately after the interview).

For more information about the way we conduct ourselves when dealing with you, see Taxpayers' charter - what you need to know.