Question Tag: Audit Selection

The Commissioner-General may select a person for an audit based on the following factors:

• Compliance History: The person’s history with respect to compliance or non-compliance with tax laws.
• Tax Liability: The amount of tax payable by the person.
• Business or Activity Class: The class of business or other activity conducted by the person.
• Compliance Management Plan: Criteria developed under a compliance management plan, which may include random selection of returns for audit.
• Other Relevant Factors: Any other matters that the Commissioner-General considers relevant for ensuring the collection of tax due.