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Wickenby-related tax crime prosecutions

Journal Article


Abstract


  • The criminal prosecutions of Michael Milne and Raymond Osborne have been well publicised. The

    superseding of Project Wickenby by the Serious Financial Crime Taskforce, along with the so-called “Panama

    Papers” investigation, would suggest that tax crime prosecutions will continue to increase. Indeed, it has already

    been announced via mainstream media that the ATO is currently investigating at least 800 taxpayers. This article

    examines the matter of R v Osborne and conducts an analysis of the judgment, ideally to contribute to a better

    understanding of the law of tax crime and thus to help avoid further inappropriate prosecutions of “tax crimes”

    in the future.

Publication Date


  • 2018

Citation


  • M. J. Leighton-Daly, 'Wickenby-related tax crime prosecutions' (2018) 52 (7) Taxation in Australia 380-383.

Number Of Pages


  • 3

Start Page


  • 380

End Page


  • 383

Volume


  • 52

Issue


  • 7

Place Of Publication


  • Australia

Abstract


  • The criminal prosecutions of Michael Milne and Raymond Osborne have been well publicised. The

    superseding of Project Wickenby by the Serious Financial Crime Taskforce, along with the so-called “Panama

    Papers” investigation, would suggest that tax crime prosecutions will continue to increase. Indeed, it has already

    been announced via mainstream media that the ATO is currently investigating at least 800 taxpayers. This article

    examines the matter of R v Osborne and conducts an analysis of the judgment, ideally to contribute to a better

    understanding of the law of tax crime and thus to help avoid further inappropriate prosecutions of “tax crimes”

    in the future.

Publication Date


  • 2018

Citation


  • M. J. Leighton-Daly, 'Wickenby-related tax crime prosecutions' (2018) 52 (7) Taxation in Australia 380-383.

Number Of Pages


  • 3

Start Page


  • 380

End Page


  • 383

Volume


  • 52

Issue


  • 7

Place Of Publication


  • Australia