Income Tax Compliance and Enforcement (LAWS90176)

This subject will be delivered online in 2020 over the scheduled dates.

This subject will examine the nature and extent of, and reasons for, non-compliance with taxation laws in Australia, the government’s investigatory agencies and their powers, with particular reference to their information gathering powers, the range of offences and penalties (civil, criminal and administrative) which apply to non-compliance, the liability of advisers and promoters, the prosecution process and the sentencing of tax offenders. The international dimensions of tax compliance will also be examined.

Principal topics will include:

• The need for compliance and the extent of non-compliance
• Models and theories of compliance
• Investigating non-compliance: legislative and organizational framework
• Obtaining information
• Adviser’s duties and liabilities
• Offences and penalties: civil and administrative
• Criminal prosecutions
• Sentencing tax offenders
• Enforcement and collection
• International compliance and enforcement