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The framework below illustrates how we have designed and enhanced systems and processes to automate and make it easier for customers. We work with those who have unintentionally found themselves in debt to repay it and become compliant taxpayers again. We take a range of actions to address the non-compliance of the few people who try to deliberately flout the rules.

This ability to target our interventions to the right customers means we should only be in the lives of those customers who are deserving of further inquiries and interventions.

The system is designed with compliance in mind

Compliance by design shows how tax policy, systems, processes and guidance are designed to help the vast majority of our customers get their obligations right from the start.

Analytical tools to help ensure people get things right

Facilitating compliance shows that we use tools and intelligence capabilities to act in real time and identify and assist customers who need more help to comply with their obligations.

We step in when people get things wrong

Intervention for those who do not get it right shows the approaches we can use with the few customers who need more help to get things right or more of our attention because they deliberately try to avoid their obligations.

Framework

Compliance by design

Most people get it right.

  • Policy and legislation
  • Systems and process design
  • Guidance and education

Facilitating compliance

Right from the start.

Analytics and intelligence

  • Check and verify
  • System analytics & human intelligence

Intervention for those who do not get it right

Errors and deliberate non-compliance.

Targeted campaigns and interventions.

  • Advice
  • Assistance
  • Collections
  • Litigation
  • Disputes
  • Reviews and investigations
Last updated: 19 Nov 2025
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