This paper focusses on the non-civil which can flow from getting the management of tax risk wrong, including:
- structure of the relevant provisions of the Criminal Code Act 1995
- results of recent prosecutions - has the law changed?
- is the actual tax position relevant to or needed in a prosecution?
- the impact of a Round Robin
- ATO Prosecution Policy
- does it matter if I am an employee rather than a principal?
- unresolved issues
- what other risks lurk?