Taxation Prosecutions

Taxation prosecutions can either be:

  • Civil or
  • Criminal

Civil Prosecutions

These actions include:

  • Initiating proceedings with a view to obtaining a judgment
  • Applications for summary judgment within those proceedings
  • Applications for enforcement of judgment after a judgment has been obtained;
  • Bankruptcy or winding up proceedings.

The Commissioner has wide powers in these matters and, subject to some exceptions, may not be restricted in pursuing this course notwithstanding that an appeal of an assessment is underway and is yet to be determined.

Taxation Appeals and Reviews may be available to a taxpayer even though certain steps have been undertaken by the Commissioner in prosecution of an assessment.

Criminal Prosecutions

Often criminal proceedings will be pursued against a taxpayer.

These proceedings often expose a taxpayer to serious consequences such as custodial sentences.

We can assist with these matters.