Code of settlement practice

Settlements and prosecutions

38. Guidelines and procedures for referring cases to the SNC business line can be found in Corporate Management Practice Statement PS CM 2007/02 Fraud control and the prosecution process. If a case falls within the guidelines, tax officers should seek a formal written response from SNC on the impact of a settlement on a potential prosecution before entering into any settlement negotiations. In providing the written response, SNC will normally seek advice from the Commonwealth Director of Public Prosecutions (CDPP) on the issue.
39. Officers should also formally advise SNC if there are indications that criminal offences may have been committed by the taxpayer and/or another party. SNC will then provide advice, including what action, if any, that SNC may take.
40. SNC will consider the question of prosecution or other responses including, if appropriate, the referral of the matter to the CDPP in respect of criminal prosecutions in accordance with PS CM 2007/02.
41. Where a matter has been referred to SNC or the Australian Federal Police, officers must formally advise SNC before taking any action which might prejudice any investigation.

Sections within Settlements and prosecutions

• No prosecution exemption
• Informing the taxpayer