CH195080 - Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of 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
  • other relevant documents.
  • the electronic sales suppression tool itself

Access is required to the electronic sales suppression tool itself, so we can see it in operation for ourselves and identify all its impacts.

What is important are the timing, nature and extent of the access given.

Timing

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.

Nature

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.

Extent

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. You should only seek access to records that are reasonably required for the purpose of establishing the nature of the tool, understanding how it works and the extent of its use.

FA22/SCH14/PARA5