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Fraud and evasion paper

Published on 13 Mar 19 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • fraud and evasion
  • the First High Court decision
  • a Customs duty decision
  • early Australian income tax statute
  • a second case in the High Court about the 1922 Act
  • need for caution in relation to earlier cases
  • Barripp
  • Denver Chemical.

Author profile

David Marks QC CTA
David is a commercial Silk at the Queensland Bar, practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estate Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013. David serves on the disciplinary panel of an international practitioner association. - Current at 26 June 2019
Click here to expand/collapse more articles by David W MARKS.

 

This was presented at 34th National Convention .

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