Have you been charged with Tax Evasion?

What does it mean to be charged tax evasion?

If you’ve been charged with Tax Evasion under Section 61 of the Taxation Administration Act 1997, you’re facing a serious offence that carries heavy penalties, including possible imprisonment. Before you proceed, it is critical to consult a specialist criminal lawyer to understand the full scope of the charge and the available defences.

Tax evasion involves deliberately avoiding paying taxes, either by an act (such as falsifying records) or by omission (failing to report income). The charge can apply to both individuals and businesses, and the penalties are severe.

What Must the Prosecution Prove:

To secure a conviction for tax evasion, the prosecution must prove beyond a reasonable doubt that:

1. You, either through a deliberate act or omission,
2. Evaded or attempted to evade tax.

Key points that must be established are intent and knowledge of the actions leading to the evasion. Accidental non-payment of tax, for example, would not meet the threshold for this offence.

Penalties for tax evasion:

The penalties for tax evasion are significant and vary depending on whether the defendant is an individual or a corporation:

• For a body corporate: 1000 penalty units.
• For an individual: 200 penalty units, or imprisonment for up to 2 years, or both.

Given the seriousness of these penalties, including the possibility of jail time, securing legal representation is crucial.

Where will my case be heard?

Tax evasion cases are heard in the Magistrates’ Court of Victoria. While this is not the higher courts, it remains important to prepare thoroughly, as a conviction could result in imprisonment or significant financial penalties.

Factors and defences to consider:

• Did you, through a deliberate act or omission, evade or attempt to evade tax?
• Was there intentional misconduct, or was the non-payment of tax accidental or due to a misunderstanding?
• Do you have a defence that could be raised to challenge the charge?
• If you are considering pleading guilty, what can be done to reduce the severity of your penalty?

What happens next?

Contact a specialist criminal lawyer as soon as possible to begin preparing your defence. Thorough preparation is key to achieving the best possible outcome, whether your goal is to avoid conviction or to minimise sentencing.

Book an appointment with MK Law on 1800 130 120 to discuss your case and receive expert advice tailored to your circumstances.