Defences to Tax Fraud Charges
There is a range of approaches that may be taken in defending a general tax fraud charge. Often it is the case that the allegation of fraud cannot be made out. Often the police or the Commonwealth DPP can be satisfied by the production of documents or evidence that a particular purchase has been made or that a particular company has in fact done what it claims to have done. If this is the case, the matter may be capable of being resolved through the police or the Commonwealth DPP before charges are laid or, alternatively, have the charges withdrawn.
Honest and reasonable mistake of fact
Whilst making a mistake due to carelessness, recklessness or laziness may not be sufficient to escape a charge, often mistakes are made due to misunderstandings, errors in bookkeeping and other related issues. The defence requires an honest mistake about a fact that if it existed, would render the accused innocent, and that such a mistake is reasonable in the circumstances.
There is a range of other ways in which a charge can be defended. Often the police or the DPP may allege motives that cannot be made out by the evidence. The words ‘deception’ and ‘fraud’ have very particular legal meanings and often through careful defence work, the police or the Commonwealth DPP are not able to make out their claims. This is why it is essential that corporate criminal law specialists conduct these matters.
If you require legal advice or representation in a tax fraud matter or in any other legal matter, please contact Armstrong Legal.
WHERE TO NEXT?
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.