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Even if you got nothing to hide having an audit on you isn't cheap You have to fund the audit process at your own expense and With tax laws you have to prove you are innocent not ATO have to Prove you are guilty. Ring ATO as a test case for SS and let see how thing pan out so we all can learned...

This is funny :) so you part of the transaction that pay people cash, no receipt and you want to report him to ATO? what if ATO turn around and said you helping him dodging tax? and want to start auditing you instead?