Rights and obligations
What are my rights?
If an investigation is to be conducted, you have the right to:
- ask for reasonable time to produce your records;
- negotiate the time and place for the investigation with the investigator; and
- receive written confirmation of those arrangements.
During the investigation, you have the right to:
- expect the investigator to be professional and courteous;
- see the investigator’s identification authority card;
- involve your accountant, legal or other representative in the process;
- ask how long the investigation will take;
- expect your affairs to be treated with strict confidentiality;
- obtain a receipt for records or other material the investigator removes from your office; and
- be given the opportunity to explain the reasons for any irregularities or discrepancies.
At the end of an investigation, you have the right to:
- receive an explanation of the results or findings;
- ask the investigator how any penalties are applied;
- ask for advice about the objection and review process; and
- discuss any aspect of your case with the investigator or their manager.
What are my obligations?
During an investigation, you are obliged to:
- give the investigator reasonable assistance and facilities;
- give complete and honest answers and explanations to questions; and
- provide prompt, full and free access to all relevant information, records, documents, data and systems as required.