Published on 06 Nov 04
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper focusses on the non-civil which can flow from getting the management of tax risk wrong, including:
- structure of the relevant provisions of the Criminal Code Act 1995
- results of recent prosecutions - has the law changed?
- is the actual tax position relevant to or needed in a prosecution?
- the impact of a Round Robin
- ATO Prosecution Policy
- does it matter if I am an employee rather than a principal?
- unresolved issues
- what other risks lurk?
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
18 September 2013