Getting It Right

Key requirements

The directory links wrongful GST collection, voluntary compliance initiatives and qualifying disclosures under the VDP. TGF, ACAP and ASK provide different governance and review approaches. Audit guidance explains selection and examination, while assessment objections have their own procedure and appeal rights. Fraud reporting and investigation are separate from ordinary correction. Select the route according to whether an error is self-discovered, an assessment has been issued or deliberate misconduct is suspected. A voluntary disclosure must meet its conditions to receive penalty treatment; a framework award is not permission to disregard errors. Maintain evidence of review, correction and responses alongside the original returns.