Possible tax evasion by Child Support customers (individuals and business) 277-09100000

This document describes the process for all Service Officers to refer possible tax evasion by individuals or their businesses to the Australian Taxation Office (ATO).

Note: there is no requirement to refer customers or third parties to the ATO to report tax evasion. Customers can independently decide to contact the ATO. Customers can visit the ATO website for more information.

This document is not for:

• tax return lodgement enforcement
• fraud allegations and other offences

Child Support and ATO secrecy law, and privacy law, prevent disclosure to third parties of details of any referral, investigation, or outcome about possible tax evasion.

Service Officer

• Receive and/or identify tax evasion information
• Complete ATO tax evasion referral macro
• Send tax evasion referral email to ATO