Tax administration 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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("TTI")

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