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.

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