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Finding fraud or evasion in the corporate tax environment

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Published on 01 May 15 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

When the Commissioner of Taxation forms an opinion that conduct of a corporate taxpayer or the taxpayer’s tax agent involves fraud or evasion, drastic consequences can ensue. The Commissioner can then amend earlier years’ assessments indefinitely, and may impose severe penalties. This article considers what conduct might constitute fraud or evasion, and provides guidance for assessing whether an organisation’s past conduct may have involved fraud or evasion, through some common scenarios. Documentation that will help to minimise the risk of adverse A TO findings is discussed.

The article outlines how a taxpayer or its tax adviser can expect the ATO to interact with them if the ATO forms a view that fraud or evasion has occurred. Finally, the article explores the recent recommendations about fraud or evasion findings from the House of Representatives Standing Committee on Tax and Revenue Inquiry into Tax Disputes, and the ATO’s recent amnesty, Project DO IT.

Author profiles

Daniel Slater CTA
Daniel is a Senior Associate in the Tax Controversy practice at Maddocks in Melbourne. Daniel advises SMEs, large corporates and multinational enterprises in respect of their tax risks, tax audits and disputes with a particular focus on alternative dispute resolution. Daniel has expertise in the conduct of tax controversy in respect of all aspects of income tax, GST, transfer pricing and cross-border matters. Daniel has also acted for the ATO in litigation in the Administrative Appeals Tribunal, Federal Court and Full Federal Court. - Current at 01 January 2015
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Stephen Chen CTA
Stephen Chen, CTA, is a Partner in the MinterEllison tax practice, specialising in Tax Controversy. Stephen advises a significant number of the world’s largest organisations on managing their tax audits and disputes. Stephen also frequently instructs in high profile Australian tax litigation for taxpayers in all jurisdictions. - Current at 05 June 2025
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