Offshore information notices
If we believe that information relevant to your assessment is held overseas, you may receive a written ‘offshore information notice’ asking to provide the information.
We will give you 90 days to supply the information. You may ask for extra time by applying in writing to one of our offices before the time runs out. If you are allowed extra time, you will be advised of this in writing. The extra time will be given if we have not answered your request before the time allowed runs out.
We may change the notice in writing to:
- reduce its scope, or
- correct a clerical error or obvious mistake.
We may also issue you with another notice, or vary or withdraw a notice.
If you fail or refuse to comply with an offshore information notice, you have not committed an offence.
However, if you don’t give us all of the information asked for, you could be stopped from using it as evidence in proceedings in which you dispute the assessment.
We may consent to information being admissible in proceedings where the Commissioner considers that its use would not be misleading.