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Contemporary tax fraud regulation: Part 2 - Concurrent regulation and taxpayer risks

Journal Article


Abstract


  • Increasingly, Australian regulators are invoking the criminal process, contemporaneously with more

    traditional civil recovery methods, in order to regulate tax evasion. Project Wickenby is a prime example of the

    increasing tendency of regulators to proceed by way of criminal prosecution. In this article, which is published

    in two parts, the author considers issues arising out of modern concurrent tax fraud regulation. Part 1, which was

    published in the previous issue of this journal, identified and analysed modern indictable offences which may be

    alleged in a classic tax fraud context. Part 2, by reference to the criminal exposure identified in Part 1, identifies

    and analyses the potential interference that concurrent tax fraud regulation may have on the criminal process

    in a defended matter. Part 2 also addresses possible ways in which any prejudice flowing from this interference

    may be mitigated.

Publication Date


  • 2011

Citation


  • M. J. Leighton-Daly, 'Contemporary tax fraud regulation: Part 2 - Concurrent regulation and taxpayer risks' (2011) 14 (5) Tax Specialist 288-294.

Number Of Pages


  • 6

Start Page


  • 288

End Page


  • 294

Volume


  • 14

Issue


  • 5

Place Of Publication


  • Australia

Abstract


  • Increasingly, Australian regulators are invoking the criminal process, contemporaneously with more

    traditional civil recovery methods, in order to regulate tax evasion. Project Wickenby is a prime example of the

    increasing tendency of regulators to proceed by way of criminal prosecution. In this article, which is published

    in two parts, the author considers issues arising out of modern concurrent tax fraud regulation. Part 1, which was

    published in the previous issue of this journal, identified and analysed modern indictable offences which may be

    alleged in a classic tax fraud context. Part 2, by reference to the criminal exposure identified in Part 1, identifies

    and analyses the potential interference that concurrent tax fraud regulation may have on the criminal process

    in a defended matter. Part 2 also addresses possible ways in which any prejudice flowing from this interference

    may be mitigated.

Publication Date


  • 2011

Citation


  • M. J. Leighton-Daly, 'Contemporary tax fraud regulation: Part 2 - Concurrent regulation and taxpayer risks' (2011) 14 (5) Tax Specialist 288-294.

Number Of Pages


  • 6

Start Page


  • 288

End Page


  • 294

Volume


  • 14

Issue


  • 5

Place Of Publication


  • Australia