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Our approach to information gathering

Learn how we approach information gathering as part of our compliance checks.

Last updated 18 July 2023

Legislative references
Our formal notice and access powers are supported by legislation.

Our principles
Our information-gathering principles help ensure information is gathered in a fair and professional manner.

Cooperative approach
We prefer to gather your information by simply requesting it from you. If we cannot obtain the information we require in a cooperative way, we may use our formal powers.

Our formal notice powers
Understand why you may have received a notice, what you can expect from us, what we expect from you, and how you should respond.

Attending a formal interview
Find out why you we have issued you a notice to attend an interview, what to expect and your rights and obligations.

Our formal access powers
Our access powers allow us to gain access to your premises and documents at all reasonable times for the purposes of laws we administer.

Limits to our formal powers
In some situations, you may be able to claim concessions or protection over documents sought through our formal powers.

Gathering offshore information
We have increased our focus on international tax issues and have powers to obtain and exchange information with other tax jurisdictions.

Gathering electronic information
Guidance on the approach we take to help us work together and ensure your information is given to us in an efficient and effective way.

Resolving disputes
We seek to identify and resolve disputes as early as we can.

Our formal notice and access powers are supported by legislation.

Our information-gathering principles help ensure information is gathered in a fair and professional manner.

We prefer to gather your information by simply requesting it from you.

Understand why you may have received a notice, what you can expect from us, what we expect from you, and how you should respond.

Find out why you we have issued you a notice to attend an interview, what to expect and your rights and obligations.

Our access powers allow us to gain access to your premises and documents at all reasonable times for the purposes of laws we administer.

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