Appendix 10: Use of access powers
In most circumstances, we work cooperatively with taxpayers and third parties to obtain relevant information without having to exercise our formal powers. Our approach to information gathering, including the policies and procedures for the use of our powers is available on ato.gov.au.
Use of formal information gathering notices is necessary where third parties, such as financial institutions, are required to provide private tax-related information to us. They are also necessary to establish the relevant facts and evidence in audits and other investigations.
On five occasions we needed to gather relevant information using our powers to obtain access without notice.
During 2018–19, there were 25,752 formal notices issued to obtain relevant information and documents. These included situations where we combined notices for information and documents with notices requiring formal interviews.
|
Access – approved submissions |
2016–17 |
2017–18 |
2018–19 |
|---|---|---|---|
|
With notice |
27 |
14 |
16 |
|
Without notice |
10 |
3 |
5 |
|
Immediate |
0 |
0 |
1 |
|
TOTAL |
37 |
17 |
22 |
|
Formal information-gathering notices |
2016–17 |
2017–18 |
2018–19 |
|
Information or document |
16,004 |
20,612 |
25,299 |
|
Attend and give evidence |
327 |
352 |
410 |
|
Formal offshore requests |
35 |
32 |
43 |
|
TOTAL |
16,366 |
20,996 |
25,752 |
NOTE
Care should be taken in extrapolating trends from this data. Figures include all formal notices issued, including the re-issue of a formal notice, and do not represent the number of taxpayers who have received a formal notice. Much of the increase in numbers is attributable to requests for third-party information or documents from banks where client confidentiality requires the use of formal notices.
Visit
https://www.transparency.gov.au/annual-reports/australian-taxation-office/reporting-year/2018-2019-67