Compliance program

Compliance

We collect revenue to help fund essential services and infrastructure for the people of NSW. Our compliance programs ensure the integrity and fairness of the tax and benefit systems we administer.

Our compliance approach aims to:

  • encourage and assist clients to comply

  • detect and deter non-compliance

  • provide a level playing field and minimise business disruption.

Encourage and assist clients to comply

We have information and tools to help you understand your obligations and benefit entitlements.

  • factsheets
  • webinars
  • tax and duties calculators
  • dedicated payroll tax customer account managers to help new customers during their first year of registration
  • a free subscription service where you can register to receive email alerts about our latest changes
  • telephone support
  • tax update seminars.

Detect and deter non-compliance

Our compliance programs take a targeted, risk-based approach to activities across the taxes and benefits we administer.

More information on investigations.

Information exchange with the ATO

We work closely with the Australian Tax Office (ATO) in accordance with a joint Memorandum of Understanding. Our shared use of information and data includes:

  • using business activity statement (BAS) data to identify businesses that should be registered for payroll tax

  • matching business wages, salaries data and fringe benefits data from the ATO to identify variances for payroll tax

  • identifying discrepancies in property related sales for duties and exemptions for land tax

  • identifying first home benefits recipients who may not have met the eligibility and residency requirements through rental and tax return information.

The ATO uses our information to:

  • identify businesses who should be registered for pay as you go (PAYG) withholding tax

  • identify discrepancies in property related sales related to income tax, goods and services tax, fringe benefits tax and capital gains tax.

If you have state tax liabilities (i.e. you need to lodge a payroll tax return), you may also have federal tax and superannuation liabilities. If you need to lodge a payroll tax return, you will also need to withhold tax from payments to employees and provide superannuation. Check your federal tax and superannuation obligations on the ATO website.

Prosecuting evasions and fraud

We prosecute deliberate evasion and fraud to ensure NSW taxes and benefits are fair and equitable.

Compliance line

Contact us to make a voluntary disclosure of understated liability or to report a member of the public. Voluntary disclosures attract a reduced level of interest compared to cases where we identify the understatement.

We assure confidentiality and welcome any information about non-compliance relating to the taxes, duties and grants we administer.

Phone
1800 806 592*
8.30am - 5.00pm Monday to Friday
Email
 

Last updated: 30 October 2017