ATO Investigation Request for Information and Documents

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ATO Investigation Request for Information and Documents

Have you received an ATO investigation request – a notice from the ATO requiring you to provide information and documents by a certain date or attend a formal interview?

This Notice is called a Section 353-10 notice.

What does an  ATO investigation request (353-10 notice) mean?

If you have received a Section 353-10 notice, this means that that the Commissioner is requiring you to do all or any of the following:

  • To give to the Commissioner any documents in your custody or under your control for the purpose of the administration or operation of a taxation law.

The s353 Notice will have a schedule which sets out the documents you are required to produce. You must comply by the date stated on the Notice.

  • To give the Commissioner any information that the Commissioner requires for the purpose of the administration or operation of a taxation law.

The s353 Notice will have a Schedule which sets out queries which requires an answer. You must comply by the date stated on the Notice.

  • To attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of the administration or operation of a taxation law;

The requirement to attend and give evidence is known as a formal interview. The Notice will give a time and place for you to attend. It will also give some information about you will be required to give evidence about. You MUST attend.

The Commissioner may require the information or evidence:

  • To be given on oath or affirmation; and
  • To be given orally or in writing.

Must I respond?

Yes. Failing to comply with any of the s353 requirements is an offence for which you can be prosecuted and receive a criminal conviction.

Is there any situation where I do not have provide information?

If you have received legal advice in relation to the documents or information you do not have to provide this legal advice. This is protected by legal professional privilege.

What to do next?

If you have received an ATO Investigation Request – a Section 353-10 notice – in relation to your taxation affairs, it is essential to obtain legal advice to ensure that the ATO are operating within their rights in requesting the respective information. If you require such assistance, please contact Waterhouse Lawyers on 1300 334 518 or tax@waterhouselawyers.com.au.

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