Miscellaneous 2011

Contemporary tax fraud regulation: Part 2 - Concurrent regulation and taxpayer risks

Source: The Tax Specialist Journal Article

Published Date: 1 Jun 2011


Increasingly, Australian regulators are invoking the criminal process, contemporaneously with more traditional civil recovery methods, in order to regulate tax evasion. Project Wickenby is a prime example of the increasing tendency of regulators to proceed by way of criminal prosecution. In this article, which is published in two parts, the author considers issues arising out of modern concurrent tax fraud regulation.

Part 1, which was published in the previous issue of this journal, identified and analysed modern indictable offences which may be alleged in a classic tax fraud context. Part 2, by reference to the criminal exposure identified in Part 1, identifies and analyses the potential interference that concurrent tax fraud regulation may have on the criminal process in a defended matter. Part 2 also addresses possible ways in which any prejudice flowing from this interference may be mitigated.

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Miscellaneous 2011

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