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Contemporary tax fraud regulation: Part 1 – Criminal exposure

Published on 01 Apr 11 by "THE TAX SPECIALIST" JOURNAL ARTICLE

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 identifies and analyses modern indictable offences which may be alleged in a classic tax fraud context. The author observes that the relevant offences are not tax-specific and may not sit comfortably with the tax administration system. There are others which plainly appear to be much more reconcilable with the peculiarities of tax administration and thus might be seen to represent better criminal exposure to classic tax fraud. Part 2 will identify the risks associated with concurrent tax fraud regulation and suggest ways in which these risks may be mitigated.

Author profile:

Mathew Leighton-Daly CTA
Mathew is a Barrister practising from 16th Floor Wardell Chambers (Head of Chambers: the Hon. R Ellicott, QC). He has an eclectic tax-related practice encompassing administrative, civil and criminal matters (both opinion and court/tribunal work) with particular experience acting for taxpayers in matters involving alleged tax evasion. He is a part-time Lecturer in Law with the Australian Graduate School of Policing and Security, CSU and is regularly published in leading professional and scholarly tax journals. Mathew is a tax law PhD Scholar with UNSW Australia and was awarded the ATAX research scholarship. Current at 02 June 2015 Click here to expand/collapse more articles by Mathew Leighton-Daly.
 
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