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Expert Tax Fraud Defense Attroneys: Get Proven Advise now

In Australia, taxes are collected by the Federal (Commonwealth) and State Governments from individuals and companies. The Federal Government has the power to tax all individuals and companies in Australia. However, states can only enforce taxes on individuals and companies in that particular state. Due to the nature of taxes, it is more than likely that if you have been charged with a tax fraud offence, it would be against the Federal Government.

 

Tax fraud offences against the Federal Government are set out in the Criminal Code 1995 (Cth) and the Taxation Administration Act 1953 (Cth).

Obtaining property by deception – section 134.1

Under section 134.1 of the Criminal Code, it is an offence for a person to obtain property by deception dishonestly. You are likely to be found guilty of tax fraud under this section if the prosecution proves:

 

  • You dishonestly obtained property;
  • You intended to permanently deprive a person of that property;
  • The person you intended to deprive is a Commonwealth entity.

For the purposes of this section, money transferred from the Australian Taxation Office (ATO) may be considered property.

The maximum penalty for the offence of obtaining property by deception is 10 years imprisonment. However, if your matter is dealt with in the Local Court, the maximum penalty is 2 years imprisonment and/or 120 penalty units ($26,640).

Defences to the offence of obtaining property by deception include:

 

  • You acted due to duress;
  • Necessity to avoid danger;
  • You were suffering from mental illness;
  • Honest and reasonable mistake.

Obtaining financial advantage by deception – section 134.2

Under section 134.2 of the Criminal Code, is it an offence for a person to obtain a financial advantage by deception. You are likely to be found guilty of tax fraud under this section if the prosecution proves:

 

  • You dishonestly obtained a financial advantage;
  • The person you were dishonest to is a Commonwealth entity.

This is an absolute liability offence. As such, the prosecution is not required to prove intention, knowledge, negligence or recklessness. Further, the defence of honest and reasonable mistake of fact is unavailable.

The maximum penalty for the offence of obtaining financial advantage by deception is imprisonment for 12 months.

Defences to the offence of obtaining financial advantage by deception include:

 

  • You acted due to duress;
  • Necessity to avoid danger;
  • You were suffering from mental illness.

Conspiracy to defraud – section 135.4

Conspiracy to defraud can either be a conspiracy to defraud and:

  • Obtain a gain; or
  • Cause a loss.

 

Under section 135.4(1) of the Criminal Code, it is an offence to:

  • Conspire with another person;
  • With the intention of dishonestly obtaining gain;
  • The gain is dishonestly obtained from a Commonwealth entity.

 

Under section 135.4(2) of the Criminal Code, it is an offence to:

  • Conspire with another person;
  • With the intention of dishonestly causing a loss;
  • The loss caused is to a Commonwealth entity.

 

Under section 135.4(5) of the Criminal Code is an offence to:

  • Conspire with another person;
  • To dishonestly cause a loss; or
  • Dishonestly cause a risk of loss; and
  • One person knows or believes that the loss will occur or that there is a substantial risk of loss;
  • The loss or substantial risk of loss would affect a Commonwealth entity.

 

For all the above offences, the prosecution does not need to prove that the defendant knew that the entity to be defrauded is a Commonwealth entity.

The maximum penalty for any offence relating to conspiracy to defraud is 10 years imprisonment. However, if the matter is dealt with in the Local Court, the maximum penalty is 2 years imprisonment and/or 120 penalty units ($26,640).

  • Duress – if you were threatened or coerced;
  • Necessity – acted to avoid danger;
  • Self-defence – you acted to defend yourself or another.

Obtaining a Financial Advantage – section 135.2

Section 135.2 of the Criminal Code specifies several offences for obtaining a financial advantage for yourself or another person. Offences under this section are usually an alternate offence to the offences mentioned above and carry a lower term of imprisonment.

 

Under section 135.2(1) of the Criminal Code, it is an offence to engage in conduct which:

 

  • Results in obtaining a financial advantage;
  • For yourself or another person; and
  • You know or believe you or the other person is not entitled to that financial advantage;
  • The financial advantage is obtained from a Commonwealth entity.

Under section 135.2(2) of the Criminal Code, it is an offence to engage in conduct where:

 

  • A financial advantage is obtained for a third person;
  • You know or believe that the person is not entitled to that financial advantage;
  • The financial advantage is obtained from a Commonwealth entity.

Offences under this section are absolute liability offences. As such, the prosecution is not required to prove intention, knowledge, negligence or recklessness. Further, the defence of honest and reasonable mistake of fact is unavailable.

The maximum penalty for the offence of obtaining a financial advantage is imprisonment for 12 months.

  • Duress – if you were threatened or coerced;
  • Necessity – acted to avoid danger;
  • Self-defence – you acted to defend yourself or another.

Failure to comply with requirements under taxation law

Under Part 3, Division 2, Section 8C of the Taxation Administration Act 1953, it is an offence to refuse or fail to comply with requirements under taxation law, such as: 

 

  • Providing information or documents to the Commissioner or another person;
  • Giving information to the Commissioner as required;
  • Lodging an instrument with the Commissioner or another person for assessment;
  • Notifying the Commissioner or another person of a matter or thing;
  • Producing a book, paper, record or other document to the Commissioner or another person;
  • Attending before the Commissioner or another person;
  • Following an education direction under the Taxation Administration Act 1953;
  • Applying for registration or cancellation of Goods and Services Tax;

This is not an exhaustive list, and further requirements are set out under the Taxation Administration Act.

 

Offences under this section are absolute liability offences. As such, the prosecution is not required to prove intention, knowledge, negligence or recklessness. Further, the defence of honest and reasonable mistake of fact is unavailable.

Offences for failure to comply with requirements under taxation law are usually dealt with by way of monetary penalties ranging from 20 penalties – 50 penalty units ($4,440 – $11,100). The penalty is dependent on whether the offence is first, second or third. A third offence may also carry a maximum of 12 months imprisonment.

  • Duress – if you were threatened or coerced;
  • Necessity – acted to avoid danger;
  • Self-defence – you acted to defend yourself or another.

If the police have charged you or a loved one, you must attend court. Appearing in court for a criminal charge is usually daunting. Let us help you make the process easier. Here are 10 reasons to choose our team of criminal lawyers from Lyons Law Group;

 

Result-focused criminal lawyers 

 

Our team will work to achieve the best result for you in the shortest time possible. However, we do aim to provide quality over quantity service to you. Our criminal lawyers appear in all criminal and traffic matters, including trials, sentencing, bail applications, and apprehended violence orders. We are a result-focused firm of lawyers.

At Lyons Law, we do not make any unrealistic promises for results. You will be advised on the most realistic results achievable in your case, including acquittals of all charges against you. Nevertheless, you can be sure that our team will work extremely hard to achieve the best possible outcome for you.

 

Proven Track Record

 

Our experienced defence lawyers are passionate about representing their clients and achieving the best outcome. Lyons Law is a team of solicitors who are dedicated, and with our support staff, you can be confident of the highest quality of legal representation. We have an exceptional track record of results. We provide our outstanding client service at an affordable rate for our clients.

 

Fixed Fees

 

We always let our clients know how much their cases will cost from the beginning. This makes it easier for them to decide whether or not they want to proceed with the case. Not only do we offer fixed fees for many types of criminal cases and services, but also free first phone consultations. In addition, our firm offers fixed fees applicable to a wide range of Local Court cases such as drink driving, fraud, drug possession, assault, and AVOs.

 

Free First Conference

 

For all of those individuals who are going to court, we offer a free first 15-minute phone conference with one of our senior criminal defence lawyer. It is best you email our office all your relevant documents before a conference so criminal lawyers can provide the best advice within that time frame.

 

Highly experienced criminal defence lawyer

 

Lyons Law Group is a highly experienced team of criminal lawyers. Our team is led by Mohammad Khan, who is one of the best criminal lawyers in Sydney. He has represented clients in some of Australia’s most high-profile cases and was under the direct tutelage of Australia’s leading criminal lawyer Adam Houda.

 

Moreover, our team has worked and successfully represented clients on highly complex trials and sentences in NSW.

 

Work closely with Australia’s leading criminal law barrister

 

We work closely with some of Australia’s leading criminal law barristers. Barristers are usually instructed in more serious matters, and their experience and input can be invaluable to your case. The barristers we regularly instruct range from Queen’s counsels, Senior counsels and highly experienced junior-senior counsels.

 

Specialist for District and Supreme Court trials

 

Our team of sydney criminal lawyers have worked on numerous District and Supreme Court trials in NSW. We have worked on extremely complex criminal law trials that require impeccable preparation and understanding of the law.

 

Specialist for bail applications in NSW

 

Lyons Law Group is a highly experienced team of bail lawyers. We have regularly obtained bail for clients for extremely serious charges that carry life sentences. For types of charges, bail is usually denied by a Court.

 

In house Experts

 

Our criminal lawyers have in-house investigators with decades of law enforcement experience and assist our team with process service, background checks, integrity testing, investigations, surveillance, and bug detection.

 

For the preparation of jury trials and defended hearings, these services can be utilised on behalf of our client to achieve the best result.

 

Appearance at all Courts in NSW

 

From Broken Hill to Waverly, our criminal lawyers appear in all courts throughout New South Wales.

 

If you wish to contact us or book your first free 15-minute phone conference, contact us on 0404479096 or send us an email at info@lyonslaw.com.au.

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