shopping_cart

Your shopping cart is empty

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

Taxation in Australia | 1 Apr 10
 
Member Price: $22.00
Non Member Price: $28.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Apr 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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 taxpayers.

Author profile

Mathew Leighton-Daly
Mathew is a PhD Scholar Atax, UNSW Consultant. - Current at 15 February 2018
Click here to expand/collapse more articles by Mathew Leighton-Daly.

 

Copyright Statement