Investigations

We use data mining and data matching to identify cases for investigations.

We also select random industries or customer groups.

The results of these investigations help us inform our customers, identify issues, change policies and improve legislation.

If you’re selected for an investigation

If you’re selected for an investigation, we will:

• call you to let you know an investigation is to be conducted
• explain the process and scope of the investigation
• specify the records you need to produce
• give you reasonable time to prepare those records
• arrange a convenient time and place to interview you or your representative (where appropriate)
• confirm these arrangements in writing.

During an investigation, we will  conduct interviews and make enquiries to establish your compliance with the legislation, examine your business and financial records.  
For First Home Benefits and First Home Owner Grant matters, we will request additional records about your residency requirements. We may also get information from third parties to verify the information you give us.

After the investigation, you’ll get a written advice about the outcome and proposed action.

Preparing for an investigation

The time taken to investigate your affairs depends on the information you give us, how quickly you provide it, and how accurate and detailed it is.

For complex matters, seek legal or financial advice.

If you find any discrepancies or undeclared tax liabilities and you voluntarily tell the investigator before the interview, penalties may be reduced.

If you have any questions about the arrangements or processes involved, ask the investigator for help.

An investigator can:

• gain access to buildings and property
• inspect, examine, copy and seize books, documents or records
• require you to answer questions and provide information
• require you to give reasonable assistance.

They can also obtain search warrants to gain access to premises, or to seize or examine records and other materials.

If you fail to comply with an investigator’s lawful requests, greater penalties or prosecution may result.