Evidence of experiencing vulnerability

Why we may ask for evidence

If you are experiencing vulnerability, we may ask for evidence to help us:

better understand your personal experience of vulnerability
understand how your circumstances have affected your ability to meet your tax and super obligations
apply the law correctly
choose how we can tailor the right support for you.

For example, you may need more time to lodge due to a hospital stay. In this circumstance, we may ask for evidence to help us make a decision about the lodgment deferral.

We will consider both current and past experiences of vulnerability where they are relevant. We understand that the effects of difficult or traumatic experiences can continue over time.

In many cases, we will not need to ask for evidence to provide general support. If we do need evidence to support our decision making, we will explain what is required and work with you to identify available evidence.

There needs to be a clear link between your experience of vulnerability and your ability to engage or comply. For example, we need to understand how your circumstances affected your ability to:

meet your tax obligations
stay engaged with us
resolve an issue.

When we may ask for evidence

Whether you need to provide evidence depends on factors such as:

the type of support request you are making
your engagement and compliance history
the relevant tax and super laws and policies.

We understand that providing evidence can be difficult, especially if you are experiencing domestic or family violence, homelessness, displacement, or other circumstances that affect your access to documents.

When we need to ask for evidence we will:

explain why we need the information
use clear, respectful and accessible language
talk with you and listen without judgment to understand what is safe and reasonable to share
try to avoid asking for anything that may cause unnecessary distress
treat your information with care and confidentiality
let you know if the evidence provided is unclear or not relevant
consider your safety in every interaction and how our processes may affect you
keep you informed about the next steps, including expected timeframes and how we use the information you provide.

Types of evidence we may ask for

We may ask for evidence to:

confirm dates or timeframes
understand how an event affected your ability to meet your obligations, or your access to records or finances
tell us if you are receiving support from another service or agency.

We will work with you to:

only ask for information that is relevant and necessary
find evidence that is reasonable and safe for you to provide.
make the process as simple and manageable as possible.

We may ask for different types of evidence depending on your situation and what is available. The table below is not a complete list. We will work with you to identify what is relevant, reasonable and safe for you to provide, based on your individual circumstances.

Examples of evidence types for supporting your request for vulnerability support
Evidence type	Examples	Typical use
Court or police documents	Family or domestic violence orders Police reports or confirmation of reported incidents, including dates, types and involvement	These can confirm the existence of safety orders or incidents during a relevant period.
Government support confirmation	Confirmation that you have received support, such as a Services Australia crisis payment	These can help confirm your circumstances when other documents aren’t available, or so you do not have to provide them.
Professional statements	Statutory declarations Letters from relevant professionals, such as social workers, counsellors or financial counsellors	These can support your circumstances where formal records are limited.
Health information	Medical letters or reports (only if safe and available)	These can help explain how your health affects your ability to engage with us.
Community and support services	Confirmation of contact with 1800RESPECT Confirmation of contact with a refuge or crisis centre	These can show that you accessed specialist support during a relevant time.
Financial institutions	Bank information showing restricted access or unusual account activity	These can support situations involving financial control or limited access to money.

Tax and super decisions and specific evidence requirements

Some tax and super decisions require specific types of evidence in order to apply the law.

Your experience of vulnerability doesn’t change the legal evidence needed to make a decision. However, it may affect how we ask for evidence and how we work with you to identify what is available.

The evidence we request helps us make decisions that are consistent, fair and based on the law. It also supports the integrity of the tax and super systems.

If you can’t access documents

Tell us if you can’t safely access or provide documents. We will work with you to understand your circumstances and identify safe alternatives. This may include using information you already have or information from third parties or other government agencies.

We recognise that:

trauma can affect memory, communications and record keeping, making it harder to provide records or timelines
you may feel overwhelmed or distressed and it can be difficult to gather or recall information
you may have lost access to records due to relocation, homelessness, financial hardship or someone else controlling your information
some documents may no longer exist or can’t be replaced, especially in situations involving family separation, legal restrictions or natural disasters
you may not be able to safely obtain records, due to coercive control or restricted access to your information
some requests may not be appropriate if they require you to revisit traumatic experiences
retelling your story can be distressing, and we will aim to limit the need for you to do this

How we use and protect your information

Where you share or provide sensitive information regarding your experience of vulnerability, we will handle it with care and privacy.

For more information, see: