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

Journal Article


Abstract


  • 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 tax payers.

Publication Date


  • 2010

Citation


  • M. J. Leighton-Daly, 'The briginshaw standard in tax litigation: A substantive law taxpayer protection?' (2010) 44 (9) Taxation in Australia 490-493.

Number Of Pages


  • 3

Start Page


  • 490

End Page


  • 493

Volume


  • 44

Issue


  • 9

Place Of Publication


  • Australia

Abstract


  • 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 tax payers.

Publication Date


  • 2010

Citation


  • M. J. Leighton-Daly, 'The briginshaw standard in tax litigation: A substantive law taxpayer protection?' (2010) 44 (9) Taxation in Australia 490-493.

Number Of Pages


  • 3

Start Page


  • 490

End Page


  • 493

Volume


  • 44

Issue


  • 9

Place Of Publication


  • Australia