Case selection

How are cases selected?

Investigations are regularly conducted to ensure taxpayers pay the correct tax or duty. We try to provide clients with the highest standards of integrity and service possible while conducting our investigations.
Investigation cases are selected in many ways.  Examples include:

  • projects designed to target specific problems;
  • client and industry trend analysis;
  • routine coverage of clients;  and
  • follow-up of information from a variety of other sources including data matching and tip offs.

What happens when you are selected?

An investigation can be conducted as either a ‘desk’ audit or a ‘field’ audit.  In cases where a field audit is to be conducted, an investigator will:

  • contact you to advise that an investigation will be conducted;
  • explain the process and scope of the investigation;
  • specify the records you must produce;
  • provide you with a reasonable period to prepare those records;
  • arrange a time and place to interview you or your representative;  and
  • confirm the arrangements in writing.

In cases where a desk audit is to be conducted, an investigator will:

  • contact you in writing to advise that an investigation is being conducted;
  • specify the records you must produce and send to the investigator;  and
  • provide you with a reasonable period to prepare those records.

All investigators are bound by legislative secrecy provisions.  Information gathered during an investigation is treated with the strictest confidence and will not be used or divulged except for purposes required by law.

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