“...there will be certain situations where the Tax Office will contact the taxpayer directly. While not an exhaustive list, examples of such situations may include:
- Where legal documents or other notices are required by law to be served personally on a taxpayer, or at the registered office of a company.
- Where contact through the tax practitioner may lead to undue delay/risk in administering the tax laws.
- Where the tax practitioner for the taxpayer's type of taxation is unable to be identified on Tax Office systems.
- Where the contact is for help and education, marketing related, research or product design or testing, the contact may be directly with the taxpayer. For example, market research surveys, mass mailouts.
- Large business clients - due to the ongoing dialogue with large business, and administrative arrangements such as key client managers and client based teams, the Tax Office will normally contact large business clients directly.
- On the basis of an assessment of risk, direct contact being made with taxpayers in relation to overdue debt.
- As part of an outbound debt collection campaign, targeting a specific set of taxpayers or debt types. For example, taxpayers were contacted directly as part of the recent after hours calling pilot where debts had been outstanding for a long period of time in spite of previous contact from the Tax Office.”