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  2015

Fraud or evasion

Published Date: 18 Mar 2015

 

This presentation covers:

  • make amended assessments outside the base statutory amendment period:
    • default assessments and asset betterment analysis
  • basis has to be the Commissioner's opinion that there has been "fraud or evasion":
    • what does that mean and when does it have to be formed?
  • is the challenge more importantly, either:
    • the default assessment is flawed; or
    • there should not have been the opinion that there was fraud or evasion?

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The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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