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The Distinction Between Tax Avoidance And Tax Evasion Has Become Blurred In Australia: Why Has It Happened?, John Mclaren
The Distinction Between Tax Avoidance And Tax Evasion Has Become Blurred In Australia: Why Has It Happened?, John Mclaren
John McLaren
The distinction between tax avoidance and tax evasion has been well established in the Australian taxation system. However, for some time the Australian Government has ignored the difference between the two concepts when it comes to Australians using tax havens and being investigated as part of 'Project Wickenby'.1The Australian Government is deliberately labelling all attempts to minimise income tax through the use of tax havens and offshore financial centres (OFCs) as tax evasion and therefore a criminal act. There have been examples quoted in the press where the Australian Crime Commission, conducting investigations as part of 'Project Wickenby', have gained …
Has The Distinction Between Tax Avoidance And Tax Evasion Become Blurred: Is This Simplification Or Is There Another Agenda?, John Mclaren
Has The Distinction Between Tax Avoidance And Tax Evasion Become Blurred: Is This Simplification Or Is There Another Agenda?, John Mclaren
John McLaren
The Australian common law recognises the important distinction between tax avoidance and tax evasion but the current trend in Australia is for the Australian Government to ignore the difference between the two concepts. It is highly questionable that the difference is being distorted because of a desire to simplify this area of the law. It will be contended in this article that there is a deliberate attempt by the Government to treat tax avoidance as constituting tax evasion and to ignore the legal distinction between the two. For example, the new law to deter the promotion of tax schemes, Division …
The Distinction Between Tax Avoidance And Tax Evasion Has Become Blurred In Australia: Why Has It Happened?, John Mclaren
The Distinction Between Tax Avoidance And Tax Evasion Has Become Blurred In Australia: Why Has It Happened?, John Mclaren
Faculty of Business - Papers (Archive)
The distinction between tax avoidance and tax evasion has been well established in the Australian taxation system. However, for some time the Australian Government has ignored the difference between the two concepts when it comes to Australians using tax havens and being investigated as part of 'Project Wickenby'.1The Australian Government is deliberately labelling all attempts to minimise income tax through the use of tax havens and offshore financial centres (OFCs) as tax evasion and therefore a criminal act. There have been examples quoted in the press where the Australian Crime Commission, conducting investigations as part of 'Project Wickenby', have gained …