Anonymous tip-offs and voluntary disclosures
Use the Compliance line to report anonymous tip-offs and voluntary disclosures.
OSR investigates disclosures from members of the public – both anonymous and otherwise. Your confidentiality is assured and we welcome any information about non-compliance relating to the taxes, duties and grants we administer. Any disclosure can be reported to the Compliance line.
- 1800 806 592
- (02) 9761 9389
OSR encourages clients to make voluntary disclosures if they find they have understated their liability or incorrectly claimed an exemption or concession. When a voluntary disclosure is made a reduced level of interest is imposed compared to those cases where the error is identified as a result of OSR action.
The Chief Commissioner may remit interest in part or in full in such circumstances as the Chief Commissioner considers appropriate. Interest may be fully remitted for a late payment tax default if the Chief Commissioner is satisfied that the late payment occurred as a result of circumstances beyond the control of the client. Examples of circumstances when interest may be remitted in full include, but are not limited to:
official postal and DX delays
natural disasters such as a fire or flood.
Partial remission of the premium rate of interest may occur where there is evidence that a client took reasonable care or where a voluntary disclosure was made before the commencement of an investigation.
A client is entitled to a reduction in the penalty tax if the client voluntarily makes a written disclosure which enables the Chief Commissioner to determine the nature and extent of the tax default:
80% if a written disclosure is made before the commencement of an investigation into a known or suspected tax default, or
20% if a written disclosure is made during an investigation into a known or suspected tax default.