I just want to thank you from the bottom of my heart. My whole life I was thrown away, you made me feel like I did mean something. I could not have asked for a better lawyer. Your compassion and love for your job is inspiring. Your upfront and honesty were muchly appreciated, you are a beautiful person. Thank you for not giving up on me and thank you for all the work you put in. I wish you all the best for the future and I will be recommending you to everyone I know. You're amazing!!!!
I just wanted to thank you for representing me on Monday, I was overjoyed & relieved with the outcome. I don’t think it could have gone any better. All the best, I hope you got to celebrate this one instead after work, you forever made a difference in my life.
I know I thanked you before we parted company but please allow me to reiterate in writing my sincere deepest thanks for defending me in court today. … Armstrong Legal certainly has a great Lawyer you are a credit to the company and I'm quite sure you will secure a very successful future! … My Kindest Regards and Thanks
Throughout Angela has been the consummate professional. She maintained a calm, yet strong demeanour remained informative and completely open in her communication and took complete ownership of the situation. We felt confident we finally had an advocate to steer us out of the nightmare we were in, and she did so with great respect and sincerity. I cannot speak more highly of Angela. She has literally rescued our family from what looked very much like a hopeless future.
Words can’t describe how grateful I am to Trudie Cameron being my solicitor and to Andrew Tiedt presenting my case in the court. They both have been very supportive and amazingly professional and effective. I’ve got an absolutely fantastic outcome I couldn’t even dream about.
Soon after meeting Andrew I knew he was the solicitor I wanted to handle my matter. He immediately sprang into action which brought me stability and hope during a tumultuous time in my life. Andrew was never afraid to give me straight answers to my tough questions which is a true mark of integrity. He is clearly at ease in the court environment and I believe his calm and measured demeanour went a long way to helping me secure the best result from my day in court. I would certainly recommend you approach Andrew if you need assistance.
"Andrew Tiedt was very professional and considerate to personal circumstances and gave sound advice that resulted in the best outcome possible. Highly recommended."
What is Tax Evasion? (Vic)
Tax is widely understood to be a financial responsibility that is imposed by the government on an individual or company’s earnings, in order to contribute to funding government spending. The importance of regulating an individual’s financial responsibility to pay tax has been subject to various legislative developments as it is perceived by many to be the most significant contribution to various public expenditures. As society has developed over time, the laws and regulations relating to taxation have also developed to ensure individuals maintain their financial responsibility to pay tax. Quite often, many individuals who obtain employment within Australia, fail to declare their earnings to the Australian Taxation Office, and there are regular reports of individuals being offered a ‘cash in hand’ job and decide not to report their earnings, in an attempt to avoid having to pay income tax. This article deals with the criminal offence of tax evasion.
In accordance with section 61 of the Victorian Taxation Administration Act 1997, a person must not, by a deliberate act or omission, evade or attempt to evade tax. For a person to be found guilty of this offence, the prosecution must prove beyond all reasonable doubt each legal element of each offence.
Elements of the offence of tax evasion
The elements of the charge are as follows:
- Element One: That the accused evaded or attempted to evade paying tax, and
- Element Two: That they did so by a deliberate act or omission.
In relation to element one, there is no legal definition for tax evasion in the Taxation Administration Act 1997. However, the courts have applied the ordinary meaning of the meaning of ‘evade’. Put simply, to evade paying tax means to avoid an act that involves paying tax.
In relation to element two, it is not sufficient that the prosecution prove that the accused was careless in their act or omission, but rather to satisfy the second element, prosecution must establish that they evaded tax by a deliberate act or omission.
In Victoria, the maximum penalty for tax evasion is a fine of 1,000 penalty units ($165,220.00) in the case of a body corporate. In any other case, the court may impose a maximum of 200 penalty units ($33,044.00) or imprisonment for two years, or both.
Defences to tax evasion
In the event that a person has been charged with tax evasion, it is very important to consider the facts of the case and whether each legal element of each offence is proven beyond a reasonable doubt. Most commonly, defences raised to the charge of tax evasion are:
- Lack of intent – the accused did not deliberately avoid or attempt to avoid paying tax. One of the ways in which this defence can be applied is by establishing that they were merely careless in completing their income tax return.
- Factual dispute – the accused disputes the facts alleged in the prosecution case.
Before determining which defence is applicable, one should ask themselves the following questions:
- Did I avoid paying tax?
- Did I avoid paying tax deliberately?
- Did I knowingly fail to pay tax?
- Do I have a defence?
- Have I spoken to a lawyer about this?
Where will the case be heard?
A case involving tax evasion is usually dealt with in the Magistrates’ Court, however in certain circumstances and depending on the amount of tax evasion alleged, the case may be dealt with in a higher court.
What to do next
Understandably, when a person is faced with possible charges involving tax evasion, they may not be in the state of mind to think clearly and often act on impulse which can cause further complications defending the allegations. This is why it is extremely important that you do not speak to the police or to the prosecution before seeking legal advice and adequate representation.
If you require legal advice or representation in any legal matter please contact Armstrong Legal.
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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 criminal law and will be able to guide you through the process while dealing with the various authorities related to your matter.
WHY CHOOSE ARMSTRONG LEGAL?
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