CH63300 - Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Giving access
Giving access includes a person responding positively, taking into account their abilities and circumstances, to requests for information and documents and allowing access to
- their business and other records, and
- other relevant documents.
Access is needed for you to make sure that the information disclosed is complete and is more than simply complying with requests for information.
What is important is the timing, nature and extent of the access given.
- The timing is relevant because a person should give access when requested and there should rarely be a need for us to use information powers or issue reminders. If it is not possible to produce the records or relevant documents at the time of the request the person should give reasons and make every effort to provide them as soon as possible.
- The nature of the access is important. The person should offer access to their records and documents at a convenient and agreed location. If you require copies these should be provided. If you encounter difficulties in getting access then you should not give the full reduction.
- The extent of the access given covers what records and documents are made available. It is the person who knows what records and documents exist or can be obtained and it is for them to tell us. If there are records or documents that are not offered then the full reduction is not due.