If you have committed a fraud on the Australian taxation office or have committed an act of tax evasion, then you may be charged with Tax Fraud. Tax Fraud is a charge used when an individual has intentionally or recklessly failed to comply with tax laws.

The Commonwealth Criminal Code 1995 identifies a range of different offences that a person who commits a tax fraud can be convicted of. Tax Fraud is not covered by a specific offence. A range of different offences against the Commonwealth exists, what you are charged with will depend on the nature of the fraud committed. The main charges used for tax fraud, also known as tax evasion, are contained in sections 134.1(1), 134.2(1) and 135.4(3) of the Criminal Code Act 1995.

The first is “Obtain a Financial Advantage by Deception”. In order to be found guilty of Obtain a Financial Advantage by Deception the prosecution must prove beyond reasonable doubt that you:

• Obtained a financial advantage;
• Have obtained that advantage by deception
• That the person from whom the financial advantage has been obtained is a Commonwealth entity

If any of these elements cannot be proven beyond reasonable doubt, then you will be found not guilty. It is important to remember that Commonwealth Entity, includes any Commonwealth entity and organisation, which goes to includes the Australian Taxation Office. The penalty for this offence is imprisonment for up to 10 years.

There is another offence known as “Conspiracy to Defraud“. In order to be found guilty of Conspiracy to Defraud the prosecution must prove beyond reasonable doubt that you:

• Conspired with another person;
• Did so with the intention of dishonestly obtaining a gain for a third person and:
• That the third person is a Commonwealth entity.

If any of these elements cannot be proven beyond reasonable doubt, then you will be found not guilty. As stated previously, Commonwealth Entity includes any Commonwealth entity and organisation, which goes to include the Australian Taxation Office. The penalty for this offence is also imprisonment for up to 10 years.

What are my options?

You may choose to plead guilty or not guilty.

It is definitely worth getting in touch with one of our experienced lawyers at the earliest so they can try their best to negotiate the police facts of the charge and the charge itself.

It is common for experienced lawyers to try and negotiate the facts that the judge or magistrate will read when sentencing you. The facts the judge reads will give the judge an understanding of what sentence you should receive.

Our experienced lawyers work hard to try and negotiate the facts or try to have the charge negotiated to a different and less serious charge. Speak to one of our experienced team today.