Our Compliance strategy aims to understand and treat the underlying behaviours and drivers of non-compliance.
The strategy's objectives are two-fold:
- to encourage voluntary compliance by educating and providing assistance to those willing to comply; and
- to apply a range of compliance measures to those who don't want to, or have decided not to comply.
Understanding the pressures faced by our clients enables us to select the best means to treat the causes of non-compliance.
Some of our compliance activities have an early intervention focus that aims to prevent or fix mistakes, detect deliberate non-compliance and reduce any cost burdens arising from the imposition of penalties and interest.
Our approach also aims to assist taxpayers and their representatives gain a better understanding of four principal obligations relating to their tax affairs. These are:
- registering on time and providing accurate and honest information;
- lodging information in a manner, and within a timeframe, approved by the Commissioner of State Revenue;
- reporting information and related evidence as required; and
- voluntarily paying a liability and avoiding enforcement action.
Although voluntary compliance is preferred, we will continue to apply appropriate interventions, where necessary, to collect outstanding revenue.