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Tax evasion

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Written by
Paul McClure
Criminal Defence Lawyer

Contact Paul McClure 

03 9670 5111


Tax Offences - VIC
The Law - Tax evasion

What the Law states - Tax evasion


Taxation Administration Act 1997 - SECT 61

Tax evasion

61. Tax evasion

A person must not, by a deliberate act or omission, evade or attempt to evade tax.

Maximum Penalty for the charge of Tax evasion



1000 penalty units in the case of a body corporate; 200 penalty
units or imprisonment for 2 years or both in any other case.

What the Prosecution must prove - Tax evasion



That a person deliberately avoided paying tax

Possible Defences - Tax evasion


Factual dispute

Lack of intent

Which court will hear the charge of Tax evasion



Federal Magistrates' Court
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