Published on 11 Oct 08
by VICTORIAN DIVISION, THE TAX INSTITUTE
The recent activities of the ATO with Operation Wickenby bring a stark reminder to tax advisors that the ATO won't be far behind in targeting dubious tax schemes that seek to venture ‘over the line'. This paper reviews key Wickenby issues for tax advisors such as legal professional privilege, the privilege against self incrimination and the courts' attitude towards tax criminals by reference to:
the stockaders - who are the targets?
the troopers and their ammunition
armed resistance - LPP and privilege against self incrimination?
the casualties - analysis of the sentencing of Wheatley
a brutal over-reaction or legitimate enforcement?
Batrouney AM QC
Jennifer is a silk at the Victorian Bar practising in taxation, commercial, administrative, equity, superannuation and charity law. She was appointed a QC in 2000. She is sought after for her clear and concise advice to taxpayers on State tax matters throughout Australia. She sits on the Supreme Court of Victoria Tax List Users Group and regularly appears in State tax litigation cases. Jennifer is a past President of the Australian Bar Association, the Victorian Bar, the Tax Bar Association and Australian Women Lawyers. She has been a member of the Law Council Tax Committee since 1991 and a member of the ATO Public Advice and Guidance Panel since 2016. She was elected to the Victorian Legal Services Board in 2018 and sits on the Victorian Legal Admissions Board committee. She Chairs the Law Council of Australia Charity Law Committee and is a director of the Charity Law Association of Australia and New Zealand. She sits on the Melbourne Law School Advisory Council and Tax Masters Advisory Board. She is also a Senior Fellow at the Melbourne Law School teaching tax and charity law in the Melbourne Law Masters. Jennifer was appointed a Member of the Order of Australia in 2020 for significant service to the law, the legal profession and women lawyers.
- Current at
09 March 2021
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.