We audit businesses to check if people are paying the correct amount of tax. The audit can cover income tax, GST and employer returns. After an audit you may be entitled to a refund or have tax to pay.
The different types of audits we do, how we select you for an audit and what it will involve.
Your rights (what you can expect from us) and what we require from you during an audit.
After the audit we'll send you notices of assessment and statements showing if there is a refund or if there is tax to pay, and when it is due. The assessment will be issued after an agreed adjustment or notice of proposed adjustment (NOPA) has been worked out.
Date published: 14 Oct 2004
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