Compliance Program 2008-09
We collect revenue to help fund the future for the people of NSW. A key element of this is our compliance program which ensures the integrity of the tax and benefit systems we administer. Our compliance approach aims to:
assist clients to comply
encourage and enforce compliance
improve debt management.
Read more information on specific compliance activities.
Assisting clients to comply
We publish a range of information and tools to ensure clients understand their obligations and the benefits they are entitled to. Tax and duties calculators and online services for easy lodgement and payment are also available.
Tax update seminars are held in metropolitan and regional areas to inform businesses, solicitors, accountants and professional advisors of changes and issues relating to the legislation we administer. Online learning tutorials for payroll tax assist clients with their understanding and knowledge of the tax. You can also register to receive email alerts on changes to NSW tax and duties legislation.
Encouraging and enforcing compliance
Our compliance program primarily concentrates on areas identified as having a high risk of non-compliance, with audit and investigation projects focusing on:
Identifying and contacting individuals or businesses not currently registered within the tax system, but who are most likely to have a liability.
Identifying clients who may have understated their liabilities through a program of desk and field audits.
Identifying clients who do not satisfy the eligibility requirements of the First Home Owner Grant and First Home Plus schemes.
Prosecuting serious breaches of the legislation.
Ensuring clients with an obligation to lodge returns do so in a timely manner.
Enabling early identification and follow up of clients with overdue payments.
Cases for audit and investigation are selected from a number of different sources. These include:
Voluntary and anonymous disclosures reported to the Compliance Information Line.
Validation and exception reporting to identify anomalies with information presented by clients.
Referrals from other agencies.
Verifying our records against third party information to identify potential cases of non-compliance.
Investigation process
We aim to complete our audits and investigations with the highest possible standards of integrity and least inconvenience to our clients. Our ‘Investigations’ factsheet provides clients with information about the audit and investigation process, their rights and obligations and avenues of appeal if they are dissatisfied with an assessment of liability.
