Criminal law without the conventional safeguards: Are the procedural dispensations in relation to prescribed taxation offences fair?

Mathew Leighton-Daly

Research output: Contribution to journalArticle

Abstract

The prescribed taxation offences in the Taxation Administration Act 1953 (Cth)are the default criminal law response to tax crime. The regime contributes tothe integrity of the tax administration system as well as the protection of therevenue.The provisions, however, also dispense with a number of conventionsusually ascribed to the criminal law, including in relation to proof and fault.Empirical evidence suggests that procedural justice or fairness is a key factorin influencing taxpayer compliance. This article analyses the proceduraldispensations associated with prescribed taxation offences by reference tosome general criminal law conventions, taking into account any specialconsiderations associated with the revenue. The general criminal law conventionsare used as benchmarks from which fairness is gauged. It is concludedthat notwithstanding the peculiarities associated with the revenue and objectivesof the Taxation Administration Act, some of the departures from criminallaw conventions are unfair.
Original languageEnglish
Pages (from-to)86-100
Number of pages15
JournalAustralian Tax Review
Volume43
Issue number2
Publication statusPublished - 2014

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