The Taxpayer Charter

The Charter sets out the way we will conduct ourselves when dealing with you. It will help you understand:

• Your rights as a taxpayer
• Your important tax obligations
• The service and other standards you can expect from us, and
• What you can do if you’re dissatisfied with our decisions, actions or services, or you want to lodge a complaint.

It is for everyone who deals with us on Income Tax, Sales Tax (VAT), Customs, Excise and other laws we administer.

Your Rights

You have the right:

• To be presumed honest and compliant
• To be treated fairly with your legal rights and freedoms fully respected
• To have access to professional services and assistance from us and for us to give you information that you can rely on
• To expect us to explain to you the decisions we make about your tax affairs
• To appeal or seek a review
• To be represented and advised
• To entitlements, deductions, allowances and refunds
• To minimize your tax liability within the bounds of the law
• To have overpayments of tax or duties refunded to you within 45 days
• To request a payment plan
• To have access to your information
• To preserve privileged communications from disclosure
• To have privacy, confidentiality and for trade secrets to be safeguarded
• To complain and to expect that your views will be heard and addressed
• To expect us to administer taxes and duties in ways that minimize compliance costs.

Your taxation obligations

In return we expect you:

• To be honest in all your dealings with us
• To maintain the records required by law
• To be accurate and take reasonable care in preparing all documents you submit to us and in choosing those who act for you
• To register immediately when starting in business and to notify us promptly of relevant changes of circumstances
• To lodge returns or other information by the due date
• To notify us of any mistakes promptly
• To disclose non-privileged documentation
• To cooperate fully with us
• To be aware of your personal responsibility
• To pay your taxes and duties on time
• To be aware of liability for penalties and interest.