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Taxation Advisers & Criminal Liability seminar paper

Published on 24 Feb 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

Consider the following realities of daily accounting practice:
- journal entries knowingly reflecting incorrect transactions - why is understating debtors or overstating creditors a problem?
- should you be concerned if closing stock balances are not supported by proper records?
- does your client give you balance day figures to achieve a certain profit for tax purposes?
- being involved in preparing records reflecting lower sales for cash businesses
- structuring and documenting transactions, such as management fees, to shift profits with effect from an earlier date
- what are your obligations if a client insists on entering into an arrangement that you have advised is not effective and asks for your assistance in implementing it?

This seminar paper considers the criminal penalties and other sanctions that can apply in these and other circumstances.

Author profile

Arthur Athanasiou CTA-Life
Photo of author, Arthur ATHANASIOU Arthur Athanasiou CTA (Life) practises mainly in the area of taxation advisory, with an emphasis on dispute resolution, particularly in the SME sector, with both the ATO and the SRO. Arthur has many years experience in complex tax litigation and tax audit negotiations and settlements. He also has broad experience in the taxation of trusts and SME entities, with an emphasis on Div 7A and high wealth individuals and family groups. Arthur has qualified as a Chartered Accountant and also held senior taxation and management positions in the transport and motor vehicle industries. Arthur is a former President of The Tax Institute, has chaired the Law Institute’s Tax Law Advisory Committee for a decade and now serves on the Industry Advisory Board of the IPA-Deakin University SME Research Centre. Arthur is an Accredited Tax Law Specialist and a widely published writer on taxation issues. He regularly appears in the mainstream media and presents at tax seminars and discussion groups. - Current at 21 September 2018
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