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Contemporary tax fraud regulation: Part 1 - Criminal exposure

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 identifies and analyses modern indictable offences which may be alleged in a

    classic tax fraud context. The author observes that the relevant offences are not tax-specific and may not

    sit comfortably with the tax administration system. There are others which plainly appear to be much more

    reconcilable with the peculiarities of tax administration and thus might be seen to represent better criminal

    exposure to classic tax fraud. Part 2 will identify the risks associated with concurrent tax fraud regulation and

    suggest ways in which these risks may be mitigated.

Publication Date


  • 2011

Citation


  • M. J. Leighton-Daly, 'Contemporary tax fraud regulation: Part 1 - Criminal exposure' (2011) 14 (4) Tax Specialist 212-218.

Number Of Pages


  • 6

Start Page


  • 212

End Page


  • 218

Volume


  • 14

Issue


  • 4

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 identifies and analyses modern indictable offences which may be alleged in a

    classic tax fraud context. The author observes that the relevant offences are not tax-specific and may not

    sit comfortably with the tax administration system. There are others which plainly appear to be much more

    reconcilable with the peculiarities of tax administration and thus might be seen to represent better criminal

    exposure to classic tax fraud. Part 2 will identify the risks associated with concurrent tax fraud regulation and

    suggest ways in which these risks may be mitigated.

Publication Date


  • 2011

Citation


  • M. J. Leighton-Daly, 'Contemporary tax fraud regulation: Part 1 - Criminal exposure' (2011) 14 (4) Tax Specialist 212-218.

Number Of Pages


  • 6

Start Page


  • 212

End Page


  • 218

Volume


  • 14

Issue


  • 4

Place Of Publication


  • Australia