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 is a PhD Scholar Atax, UNSW Consultant.
- Current at
15 February 2018