Fraud and Evasion

The Commissioner may amend an assessment if he has formed the opinion that there was “fraud or evasion”.

In this paper, David W Marks, QC, CTA, points out that this can and does happen outside of the defined limitation periods, greatly raising the stakes for taxpayers under audit.

His paper looks at:

  • The elements of “fraud or evasion”
  • The taxpayer’s options when the Commissioner has formed such an opinion
  • What the decided cases have said.

Access the paper by completing the form now.