Compliance program 2011-12

Prosecutions

Taxpayers may be prosecuted if they attempt to:

• defraud the tax and superannuation systems
• facilitate or collude with others to evade their obligations
• deliberately fail to participate where they should
• deliberately under-report or fail to report their income
• overstate their losses or deductions
• evade their superannuation responsibilities
• access super fund amounts illegally.

We continue to refer matters to the Commonwealth Director of Public Prosecutions. We are also broadening our prosecutions under the Taxation Administration Act 1953.

Sections within Abuse of the taxation and superannuation systems

• Secrecy jurisdictions
• Refund fraud
• Organised crime
• Prosecutions
• Tax-avoidance arrangements
• Superannuation