• Foreword

    Tax crime is not victimless - it's an offence that costs the entire community money that could provide infrastructure, services and welfare support. If individuals and businesses don't pay their fair share of tax, this places an unfair burden on honest taxpayers and puts businesses under a competitive disadvantage.

    During these tough economic times the Australian Taxation Office (ATO) is committed to supporting those who are doing their best to meet their obligations to the community. In fairness to these people, we also need to support them by ensuring that they are not victimised by those who wilfully seek to abuse the system.

    Tax crime is not just a local issue and that is why a whole-of-government approach continues to be the most effective way to deter, detect and deal with it.

    We're working with our partner agencies and departments at the local, national and international level to out-manoeuvre tax criminals and preserve the integrity of Australia's tax and superannuation systems.

    These agencies and departments include the Australian Crime Commission, the Australian Federal Police, the Australian Government Solicitor, the Attorney-General's Department, the Australian Transaction Reports and Analysis Centre, the Australian Securities and Investments Commission and the Commonwealth Director of Public Prosecutions. We also work closely with overseas tax administrations.

    This magazine is designed to inform tax professionals and others about whole-of-government initiatives to target tax and superannuation crime and the risks and consequences of serious non-compliance.

    Our objective is simple - we want to maintain community trust and confidence by coming down hard on tax crime.

    Michael D'Ascenzo
    Commissioner of Taxation

      Last modified: 28 Jan 2010QC 28245