Overview
The role of the Compliance Section is to monitor and ensure the integrity, fairness and effectiveness of the ACT’s taxation system. The Section also plays a key role in the enforcement of the ACT’s revenue laws and in the protection of public revenue.
We encourage and assist clients to be proactive in meeting their taxation obligations and to do so voluntarily. However, to ensure fairness and equity, our approach also utilises penalties and prosecution in certain situations where voluntary compliance does not occur.
Our compliance strategy is based around:
- obtaining a maximum level of voluntary compliance;
- ensuring clients have a clear understanding of their obligations;
- identifying risk areas for proactive investigation;
- applying the appropriate response for non-compliance; and
- treating clients in a fair and equitable manner.
Client obligations
Our compliance approach identifies four main client obligations:
- Registration - on time, providing accurate and honest information;
- Lodgment - of all information in the correct manner and on time;
- Reporting – meeting requirements and keeping proper records; and
- Payment on time and in full - voluntarily without our enforcement.
Compliance programs
- Land tax
- Payroll tax
- Home buyer assistance
- Duty on land and improvements purchases
- Duty on motor vehicle registration
Relevant links
Further information about our compliance approach and strategy is in the Compliance Program [RTF, 179Kb], [PDF, 107Kb].
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| Contact us | |
|---|---|
| Online Feedback | Compliance |
| Telephone | (02) 6207 0104 9:00am to 5:00pm Monday - Friday (excluding ACT public holidays) |
| Facsimile | (02) 6207 0108 |
Exchange of information
To assist in the identification and assessment of ACT taxes and grants we exchange information with other Revenue Offices and the Australian Taxation Office (ATO).
The exchange of information with other Revenue Offices is in accordance with part 9 of the Taxation Administration Act 1999 (ACT) and similar legislation in the States and the Northern Territory. The exchange of information with the ATO is in accordance with subsection 355-65 (5) Schedule 1 of the Taxation Administration Act 1953 (Cth).
