How does the ATO Green Book define "compliance"?

The definition of "compliance" in the context of the ATO Green Book emphasizes the importance of accurately reporting income and paying the tax owed. This understanding is rooted in the fundamental principles of taxation, where compliance reflects an individual or entity's obligation to fulfill their responsibilities to the tax system. Accurate reporting means taxpayers must provide truthful and precise information about their income, while paying the taxes owed indicates fulfillment of financial obligations to the government. Together, these actions ensure that the tax laws are respected and that the necessary revenue is generated to fund public services. By prioritizing these elements, the definition aligns with the overarching goal of maintaining the integrity of the tax system.