OUR COMMITMENT TO YOU
We are committed to providing you with accurate,
consistent and clear information to help you understand
your rights and entitlements and meet your obligations.
If you follow our information in this publication and it is
either misleading or turns out to be incorrect and you
make a mistake as a result, we must still apply the law
correctly. If that means you owe us money, you must
pay it but we will not charge you a penalty. Also, if you
acted reasonably and in good faith we will not charge
you interest. If correcting the mistake means we owe you
money, we will pay it and any interest you are entitled to.
If you feel that this publication does not fully cover your
circumstances, or you are unsure how it applies to you,
you can seek further help from us.
We have a Taxpayers’ Charter which will help you
understand what you can expect from us, your rights
and obligations and what you can do if you are not
satisfied with our decisions, services or actions. For more
information, go to ato.gov.au and search for ‘Taxpayers’
Charter – helping you to get things right’.