At the start of the investigation, the investigator will show you his or her identification authority card.
During an investigation, the investigator will conduct interviews and make enquiries to establish your compliance with the legislation and examine and test some of your records. If issues are found you will receive written advice of the outcome of the investigation and any proposed action.
All officers of the ACT Revenue Office are bound by legislative secrecy provisions. Information gathered during investigations is treated in strictest confidence and will not be used or divulged except as required by law.
How do I prepare for an investigation?
You should ensure that the records the investigator requests are ready for examination when required. If you discover any discrepancies or undeclared tax liabilities and voluntarily tell the investigator about them before the initial interview, penalties may be reduced.
The length of an investigation depends to a large extent on the information you provide, how quickly you provide it and its accuracy and completeness.
If you have any questions about the arrangements for an investigation or the processes involved, contact the investigator for assistance.
In dealing with complex matters, you may wish to ask your legal or financial representative for advice. We encourage you to do so if it helps you understand the issues involved.
What are the investigator's powers?
Investigators have a range of powers which include the power to:
- gain access to and inspect any buildings and property;
- examine, seize and remove, or copy books, documents or records;
- require a person to answer questions and provide information; and
- require a person to give access to any documents in his/her custody and to otherwise give reasonable assistance.
Investigators can also apply for search warrants to gain access to premises to seize or examine records and other materials.
If a person fails to comply with an investigator’s lawful requests, greater penalties or prosecution may result.