Taxpayers, have the right to be -
- treated fairly and reasonably and with respect
- treated as being honest in your revenue affairs unless you act otherwise
- offered professional service and assistance to help you understand and meet your revenue obligations
- be represented by a person of your choice and get advice about your revenue affairs
- respected in your privacy and keep the information we hold about you confidential in accordance with the law
- given advice and information you can rely on
- explained on the decisions we make about your revenue affairs
- respected in your right to a review
- respected in your right to make a complaint
Having difficulties meeting your obligations
Tax laws are designed to encourage voluntary compliance by clearly setting out your obligations and by applying standard penalties for not complying with the law including penalties for late payment or late filing. So if you think you will have difficulty meeting any of your tax obligations it is important that you contact us as soon as possible and before the due date to discuss your situation to prevent penalties applying apply if you do not pay or lodge returns or documents on time.
You can apply in writing for an extension of time to pay your tax but you must do so before the due date. You should tell us why you cannot pay on time and give us a time when you can pay. You can pay by installments if we consider your circumstances are appropriate. The granting of an extension of time to pay does not mean that liability to interest for late payment is also deferred.