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Preliminary aspects of advising on and defending a criminal taxation prosecution

Published on 08 Sep 99 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper seeks to address preliminary aspects of advising on and defending a criminal prosecution of a taxpayer for taxation offences. The subject is examined through seven topics that summarise the stages of and issues arising in a tax audit or investigation leading up to a criminal charge being preferred.

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Harold SEYMOUR

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