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The Briginshaw standard in tax litigation: A substantive law taxpayer protection?

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.

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Mathew Leighton-Daly

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