How we engage with you
The way we engage with you is tailored or differentiated based on our understanding of the complexity of your affairs, informed by:
- size
- transparency of your engagement with us
- choices and behaviours evidenced in your tax affairs
- the level of risk you exhibit.
The ADF allows us to:
- use resources efficiently, allocating them to priority focus areas and where specific attention is required
- focus on the principles of obtaining justified trust.
Engagement frequency
Under the ADF, you are grouped into populations based on your total business income.
Population |
Total business income |
Our level of engagement |
|---|---|---|
Top 100 |
>$5b or market leader |
Ongoing one-to-one tailored engagement:
|
Top 1000 |
$250m to $5b |
Periodic one-to-one tailored engagement: |
Medium |
$10m to $250m |
Periodic – may receive broader engagement, like campaign and nudge communications |
Emerging |
<$10m |
Periodic – may receive broader engagement, like campaign and nudge communications |
Engagement experience
The ADF guides how we tailor our engagement with you across a range of services and approaches based on the following:
- Partnering
- We partner with you to maintain good compliance.
- If you are willing to engage and are transparent in maintaining compliance, we will partner with you to seek to deliver services in a timely and efficient manner to help you meet your tax obligations.
- We will generally adopt a less intensive approach to our compliance interactions with you to maintain good compliance, reducing your compliance costs.
- Encouraging
- We encourage you to address our concerns.
- If you take positions relating to complex arrangements giving rise to significant tax risks, you will be urged to address our concerns.
- We will encourage you to improve our level of assurance over your affairs through the use of tailored services and approaches, according to your particular circumstances.
- We'll also work with you to improve your future transparency and compliance.
- Influencing
- We take firm action to influence you to improve your compliance.
- If you are generally not transparent and consistently take high risk positions, we'll adopt an intensive approach to ensure risks are addressed quickly.
- The services and approaches we take will be tailored to your particular characteristics and behaviours.
- We'll adopt firm approaches, like formal powers for information gathering, until you improve your transparency and compliance.
For more information:
- email ADF@ato.gov.au