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The page provides an outline of the investigation process and provides you with details of your rights and obligations during an investigation.

Investigations – what you can expect

RevenueSA carries out investigations to help ensure that taxpayers and grant recipients are meeting their obligations under South Australian taxation and grant legislation. In some cases—particularly for payroll tax—investigations may also consider compliance across other jurisdictions where an employer or group operates.

The information below is designed to help you understand how investigations work, what you can expect, and what your rights and responsibilities are throughout the process.

How cases are selected for investigation

Cases may be selected for a range of reasons, including:

  • projects focusing on particular issues or areas of legislation
  • analysis of industry trends
  • information or tip‑offs received
  • follow‑up of data from various sources
  • random selection to help ensure the tax and grant system is operating fairly.

Investigation process

If your case is selected, an investigator will usually:

  • contact you by letter, phone or visit to advise that an investigation will take place
  • explain the purpose, process and scope of the investigation
  • outline which records are required
  • give you reasonable time to gather the information
  • arrange either:
    • submission of records for a desk‑based review, or
    • a suitable time and place for a meeting or on‑site review
  • confirm all arrangements in writing.

At the start of any field visit, the investigator will show their official identification and authority.

During the investigation, the investigator may ask questions, review your records and systems, and make enquiries to help understand your level of compliance. You will receive written advice about the outcome and any next steps.

Preparing for an investigation

  • Ensure the requested records are ready for review.
  • If you need more time, let the investigator know as early as possible.
  • If you identify any errors or undeclared liabilities, you are encouraged to disclose them voluntarily—this may reduce penalties depending on the circumstances.
  • The length of an investigation depends largely on how quickly and accurately information can be provided.
  • For complex matters, you may wish to seek advice from a legal or financial professional.
  • If you have questions at any stage, you are welcome to contact the investigator.

Investigator's powers

Investigators have certain powers under the legislation they administer. These may include the ability to:

  • access premises
  • inspect, copy or take documents
  • ask questions and request information
  • request reasonable assistance.

These powers are used to help ensure the integrity of the tax and grant system. If someone does not comply with lawful requests, it may affect penalty outcomes or, in some cases, lead to prosecution.

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Your obligations

During an investigation, you are required to:

  • provide reasonable assistance
  • answer questions honestly
  • give full and timely access to relevant information, documents, data and systems.

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Your rights

You also have important rights throughout the process.

Before or at the start of an investigation, you may:

  • request reasonable time to gather your records
  • agree on a suitable time and place for meetings or reviews
  • receive written confirmation of arrangements.

During an investigation, you may:

  • ask to see the investigator’s identification
  • expect professional and courteous conduct
  • involve your representative (for example, accountant or lawyer)
  • ask how long the investigation is likely to take
  • expect your information to be treated confidentially
  • receive a receipt for any original documents taken
  • provide explanations for any discrepancies.

At the conclusion of an investigation, you may:

  • receive a clear explanation of the findings
  • ask how any penalties have been applied
  • request information about the objection and appeal process
  • discuss your case with the investigator or their manager.

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Penalties

The Taxation Administration Act 1996 sets out the penalty tax that may apply when tax or duty has been underpaid. Penalties vary depending on the circumstances—for example, whether reasonable care was taken, whether errors were disclosed voluntarily, or whether information was withheld.

Different rules apply under the First Home and Construction Grants Act 2000.

Find out more about interest and penalty tax.

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Objections and appeals

If you disagree with an assessment or certain decisions, you may lodge a written objection with the Treasurer within 60 days of the assessment date.

You must still pay any outstanding amount while the objection is being considered. Interest may continue to accrue on unpaid amounts.

If you are not satisfied with the outcome of the objection, you may appeal to the Supreme Court within 60 days of the Treasurer’s determination.

Find out more about objections and appeals.

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