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Tax evasion

Criminal Lawyers Melbourne
ADLA member for - VIC

Written by
Paul McClure
Criminal Defence Lawyer


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 in Victoria



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 - Vic



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
Article published on 09/01/2009. To check if any changes to the law please discuss with one of our lawyers.
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