201 Elizabeth Street
Sydney NSW 2000
99 William Street
Melbourne VIC 3000
231 North Quay
Brisbane QLD 4000
1 Farrell Place
Canberra ACT 2601
Contact Armstrong Legal:
Sydney: (02) 9261 4555
The first thing to understand is that there is no specific offence of "tax fraud". There is a range of general offences against the Commonwealth that absorb the subject area.
The first is "Obtain a Financial Advantage by Deception". In order to be convicted of this offence it must be shown that a person has done the following things:
The term "Commonwealth Entity" includes the Australian Taxation Office or the Commonwealth generally. The penalty for this offence is imprisonment for up to 10 years.
There is a further offence of "Conspiracy to Defraud". A person commits this offence if the person:
Once again, the words "Commonwealth Entity" would include the Australian Taxation Office or the Australia Government generally. The penalty for this offence is also imprisonment for up to 10 years.
There is also a range of other comparatively less serious offences that can be committed in the process of completing ones tax affairs.
If you suspect that you may be under investigation, or if you have been charged with an offence, it is vital to get competent legal advice as early as possible. Our lawyers are highly specialised in corporate crime and will be able to guide you through the process while dealing with the various authorities related to your matter.