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:

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