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Behaviours and characteristics we look at

Behaviours and characteristics that attract our attention.

Published 23 September 2024

We publish information on the behaviours and characteristics of privately owned and wealthy groups that attract our attention to help you get things right and be transparent in our dealings with you.

The following behaviours and characteristics may attract our attention:

  • tax or economic performance not comparable to similar businesses
  • low transparency of your tax affairs
  • adviser influence on your tax affairs
  • large, one-off or unusual transactions, including the transfer or shifting of wealth
  • aggressive tax planning
  • tax outcomes inconsistent with the intent of the tax law
  • choosing not to comply, or regularly taking controversial interpretations of the law, without engaging with us
  • lifestyle not supported by after-tax income
  • accessing business assets for tax-free private use
  • poor governance and risk-management systems
  • not participating or selectively participating in the tax system
  • failing to meet third party, employer and indirect tax obligations
  • misreporting or incorrectly treating transactions
  • accessing concessions or refunds you aren't entitled to
  • structuring to minimise or avoid tax
  • using cross-border transactions or structures to minimise or avoid tax.

Your concerns

If you're concerned about your tax or super position, you can:

If you know or suspect illegal phoenix activity, tax evasion or shadow economy behaviour you can either:

  • complete the tip-off form – the form is also available in the contact us section of the ATO app
  • phone the Shadow Economy hotline on 1800 060 062.

Your information is treated confidentially, and tip-offs can be made anonymously. You don't have to give your name if you don't want to.

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