Published on 01 Apr 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
A suggestion of fraud, or some other criminal behaviour, may find its way into civil tax litigation especially in relation to allegations of avoidance or evasion. The fact that courts, in civil proceedings, do not lightly find conduct amounting to a crime should be borne in mind by all concerned, especially taxpayers.
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
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