Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
Like professional negligence, tax fraud is not something that a practitioner normally expects to be involved in or accused of. However it can happen
particularly in a “guilt by association” situation or where a client points the finger of blame to reduce their own level of blame. This paper covers:
- common misconceptions and fallacies
- identifying and being wary of potential indicators
- Saxby: Even a simple objection can create an exposure
- the access of the ATO to previously unavailable sources of information particularly from secrecy/tax havens and everyday sources
- increased risks for professional advisers who are caught up in dodgy transactions, including heavier sentencing than five years ago
- are juries more prepared to join up the dots in tax fraud cases?
David is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation matters for over 35 years, the last 10 as a sole practitioner, and has been writing and presenting on the subject of tax fraud and tax offences since the 1980s with a more recent focus on lessons coming from Operation Wickenby and related investigations, and is the author of Investigations by Administrative Agencies. David was the President of The Tax Institute in 2010.
- Current at
17 October 2017