ATO Services
ATO Fraud & Evasion Allegations
ATO fraud and evasion allegations are among the most serious tax matters a person or business can face — carrying severe civil penalties, unlimited amended assessment periods, and potential criminal prosecution. Immediate legal representation is strongly recommended.
⚠ If the ATO has alleged fraud or evasion, or you are aware of a criminal investigation — seek legal advice immediately before making any further contact with the ATO. Submit your request now.
Does This Sound Like You?
Common situations we help with.
You've received a letter alleging fraud or evasion
The ATO has written to you using the words "fraud" or "evasion" — or has indicated it is considering applying these characterisations to your tax affairs. You need legal advice immediately.
The ATO has mentioned referral to the AFP
The ATO has indicated your matter may be referred — or has already been referred — to the Australian Federal Police for criminal investigation. This is a critical escalation requiring urgent legal representation.
The ATO is assessing years well beyond the standard period
The ATO has issued amended assessments going back more than 4 years — something only possible if fraud or evasion is alleged. You need to challenge both the substantive assessment and the basis for extending the amendment period.
You're not sure if it was fraud or just a mistake
What happened in your returns may have been an error or poor advice — not intentional fraud. The distinction matters enormously for penalties and criminal exposure. You need a lawyer to assess the characterisation and build the right defence.
You were a director of a company under investigation
You are or were a director of a company the ATO is investigating for tax fraud or evasion. Even if you were not personally involved in preparing the returns, you may face personal exposure and need independent legal advice.
You want to come forward before the ATO finds out
You are aware of errors or omissions in your tax affairs and are considering approaching the ATO proactively. Whether and how to do this — to maximise penalty reduction and minimise criminal risk — requires careful legal planning.
How It Works
Protect yourself from ATO fraud and evasion allegations.
Describe the ATO allegation or investigation as clearly as you can. A tax lawyer will assess your situation, advise on your rights, and develop a defence strategy.
Submit Urgent RequestSubmit your request
Describe the ATO allegation, any notices or letters received, and whether any criminal investigation has been mentioned.
Situation assessed
A tax lawyer reviews the allegation, identifies the civil and criminal risks, and advises on the immediate steps to protect your position.
Representation arranged
Legal representation is arranged for all ATO communications, audit responses, and any court or tribunal proceedings.
Urgent
Fraud and evasion allegations require immediate legal advice — do not respond to the ATO or AFP without speaking to a lawyer first
75%
Maximum shortfall penalty the ATO can impose where fraud or evasion is established — on top of all additional tax and interest
All 8 States
Fraud and evasion defence requests matched to specialist tax lawyers across every state and territory
Confidential
All requests are strictly confidential — protected by legal professional privilege once you engage a lawyer
Common Questions
ATO fraud & evasion allegations — answered.
What is the difference between tax fraud and tax evasion? +
Tax fraud involves intentionally making false statements to reduce tax — such as falsifying invoices, creating fictitious deductions, or misrepresenting income. Tax evasion involves deliberately concealing taxable income or assets. Both are distinguished from honest mistakes by the element of intention, which the ATO must establish to apply fraud or evasion characterisation.
Why are fraud and evasion allegations so serious? +
A finding of fraud or evasion removes the standard 2-year and 4-year amendment time limits entirely — allowing the ATO to reassess any prior year with no time restriction. Maximum shortfall penalties of 75% apply on top of all additional tax and general interest charges. The matter can also be referred to the Australian Federal Police for criminal prosecution, which carries potential imprisonment.
What are my rights if the ATO or AFP is investigating me? +
In criminal investigations you have the right to silence — you are not required to answer questions that may incriminate you. You also have the right to legal representation before and during any interview. Do not speak to the ATO or AFP without first obtaining legal advice. Communications with your lawyer are protected by legal professional privilege.
Can ATO fraud or evasion allegations be defended? +
Yes. In civil proceedings the ATO must establish fraud or evasion on the balance of probabilities — not beyond reasonable doubt. A lawyer can challenge the evidence the ATO relies on, contest the characterisation of the conduct as intentional, and argue that the behaviour amounts to no more than an honest mistake or negligence, which attracts lower penalties.
What are the criminal consequences of tax fraud? +
Criminal tax fraud offences under the Criminal Code carry imprisonment of up to 10 years for the most serious matters. The ATO refers cases to the AFP and Commonwealth Director of Public Prosecutions when it believes criminal conduct has occurred. Criminal proceedings are separate from — and in addition to — any civil tax assessment and penalties.
Should I make a voluntary disclosure if fraud is alleged? +
Voluntary disclosure can reduce penalties and in some cases reduce the likelihood of criminal referral — but it is a high-stakes decision that should never be made without legal advice. Disclosing the wrong things, or disclosing in a way that admits intent, can significantly worsen your position. A lawyer can assess whether voluntary disclosure is appropriate and, if so, how to do it properly.
Have a question not covered here? Submit your request and a tax lawyer will be in touch.
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