Show download pdf controls
  • Prosecutions

    Our firmest strategies to deal with fraudulent behaviour are criminal investigations and prosecutions. These are complemented by a communication strategy, and additional treatments such as referrals to the Criminal Asset Confiscation Taskforce for proceeds of crime action, and referrals to ASIC for director disqualification action.

    During 2017–18, we:

    • delivered 49 GST-related outcomes as a result of completing 75 reviews and investigations
    • referred 15 GST-related briefs of evidence for breaches of the Criminal Code Act 1995 to the Commonwealth Director of Public Prosecutions (CDPP)
    • referred two briefs of evidence for offences under the Taxation Administration Act 1953 to our ATO prosecutors
    • issued five warning letters.

    In 2017–18, there were 14 successful court outcomes, compared to 15 last year. This includes 12 custodial sentences, reparation orders totalling $2.3 million and fines of $15,000. Significant custodial sentences continue to be imposed for GST-related fraud, indicating the seriousness with which these offences are treated by the courts.

    The matters referred to the Commonwealth Director of Public Prosecutions cover a range of GST risks, including:

    • refund integrity issues such as lodgment of fraudulent business activity statements
    • disengaged property developers
    • real property transactions
    • identity crime.

    Our current GST-related investigations are focused on phoenix-type behaviour, building and property construction and real property transactions, along with cases involving controlling minds, and intermediaries.

    In 2017–18, 985 individuals and companies were successfully prosecuted by the ATO for Taxation Administration Act 1953 offences. These were primarily related to non-lodgment, with $8.0 million awarded in costs and fines. At the same time last year we had 1,095 successful prosecutions and $8.9 million awarded in costs and fines.

      Last modified: 18 Mar 2019QC 58283