The Compliance Services Branch uses risk evaluation techniques to monitor and deal with non-compliance. We use a strategic approach to risk identification and investigation so that tax risks are identified, investigated and resolved in a timely manner.
We identify, analyse and address areas of non-compliance through various strategies, including audits and investigations, aimed at achieving maximum compliance by taxpayers.
Complexities in the law contribute to non-compliance. Achieving maximum compliance requires public education and a strong client focus. We work in partnership with business and professional organisations to inform taxpayers to enable them to comply with their statutory obligations.
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.
For the purpose of administering South Australian Taxation Laws, we exchange information with other state and territory revenue offices and the Australian Taxation Office (ATO) to assist in the proper identification and accurate assessment of taxation liabilities.
In this regard, the sharing of information with other state and territory revenue offices and with the ATO across all taxation laws administered by RevenueSA, is carried out in accordance with Part 9 of the South Australian Taxation Administration Act 1996, similar legislation in other states and territories and under Item 1 in Table 4 in 355-65 of Schedule 1 of the Commonwealth's Taxation Administration Act 1953.