Overview of Compliance

Compliance Philosophy

RevenueSA develops compliance strategies and conducts audits and investigations aimed at achieving maximum compliance by taxpayers in relation to their statutory obligations. The compliance philosophy of RevenueSA is to obtain maximum voluntary compliance and promptly address risk related issues. 

This approach is based on the premise that the majority of taxpayers will comply if they understand their responsibilities, so emphasis is placed on providing education, assistance and information. However, non-compliance will be actively pursued when necessary, and this will include penalties and interest (and litigation) if appropriate.

RevenueSA’s compliance philosophy is based on:-

• Obtaining a maximum level of voluntary compliance;
• Taxpayers having a clear understanding of their obligations;
• Identifying risk areas for pro-active investigation;
• Applying the appropriate treatment for non-compliance; and
• Treating taxpayers in a fair and equitable manner.

This page was last reviewed 24 September, 2007