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  • Fraud or evasion opinion-making principles and practice

    Exceptions to the time limits for amending assessments, where the Commissioner is of the opinion there has been fraud or evasion, is an essential element of a fair tax system.

    We recognise that fraud or evasion are serious matters and we do not make these findings lightly. This is reflected in the principles and work practices that our case officers are required to follow when addressing issues of fraud or evasion, including:

    • considering if there is behaviour indicating fraud or evasion at the earliest practicable opportunity in a review or audit
    • keeping taxpayers informed if we are looking at the issue of possible fraud or evasion and providing them with an opportunity to respond before any opinion is formed (other than in exceptional cases)
    • seeking specialist assistance, including obtaining advice from a national panel of senior officers to promote consistent and quality decisions
    • only senior tax officers making findings of fraud or evasion under our internal delegation and authorisation arrangements.

    Our approach to fraud or evasion reflects our commitment to ensuring that these cases are resolved fairly, appropriately, and as early as practicable.

    See also:

      Last modified: 17 May 2018QC 41185