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  • What to expect from us

    Use our access powers for the purposes of the law

    We do not use our access powers to gather evidence for the purpose of prosecuting a breach of an Act. However, evidence already collected using our access powers may be used to prosecute an offence under the TAA or the Criminal Code Act 1995 at the discretion of the court.

    Act in good faith

    We will exercise the right of access in good faith. We will conduct our visit with honesty and without malice or intent to defraud, deceive or derive personal advantage.

    Use the information we already have

    Whenever possible, we will use the information we already have, rather than seek access to the same information – for example, if you have previously supplied information to us for a private ruling request.

    Determine what information we need before our access visit

    We will determine as far as possible the books, documents and papers we need – and whether the information they might contain is necessary for our access purpose. We will usually advise you why we need the documents.

    Establish where the information is located

    Before seeking access, we will consider whether the information we require can be obtained from another source. If the information is available from more than one source, we will consider the cost of obtaining the information from each source and who should bear the cost of obtaining it.

    Access documents and information from third parties if necessary

    In most cases, we will try to obtain the information or documents from you before contacting a third party.

    Use a cooperative approach where possible

    We prefer to access information using a cooperative approach. We will generally not use our access powers if we think the information can be obtained by telephone, sending a letter or searching other sources. We will advise you when we are relying on your cooperation to enter the premises and view the documents and information.

    We may need to use our access powers where you have withdrawn your cooperation or in other situations, such as third-party access, or for reasons of privacy or confidentiality.

      Last modified: 22 Jun 2022QC 56551