FORMAT]
[AUDIENCE]
[DATE]
UNCLASSIFIED
This document and its
attachments are SENSITIVE
once filled in.
FORMAT
AUDIENCE
DATE
CLASSIFICATION
FILE REF: [FILE NO.]
FRAUD OR EVASION OPINION
Once completed, this document is to be reclassified as SENSITIVE and stored
appropriately. To re-classify: open the toolbar ‘ATO tools’ > Click on Security
Classification & Header/Footer > Change the drop down classification to SENSITIVE.
DETAILS:
Authorised officer
Case officer
Name:
<Insert name>
Title:
<Insert title>
Pos Number:
<Insert P/N>
Name:
<Insert name>
Decision date
Taxpayer
<Insert date>
Name:
<Insert name>
TFN:
<Insert TFN>
Siebel Case ID: <Insert Siebel Case ID>
Name of the person who engaged in the fraud or evasion if different
from the taxpayer who had the tax shortfall:
Related Parties
<Insert name or N/A>
What is this person’s relationship to taxpayer?
<Insert relationship to taxpayer or N/A>
UNCLASSIFIED
PAGE 1 OF 3
UNCLASSIFIED
FRAUD OR EVASION OPINION
LEGISLATION:
Income Tax amendment / assessment time
limitation exception provision
Income years
Subsection 170(1) ITAA 1936
<Insert years or N/A>
(2004-05 income years and following)
Paragraph 170(2)(a) ITAA 36
<Insert years or N/A>
(2003-04 and prior income years)
Subsection 171A(2) ITAA 1936
<Insert years or N/A>
(2003-04 and prior income ‘nil’ years)
GST or indirect tax –
Tax Periods
time limit on recovery provision
Paragraph 105-50(3)(b) Schedule 1 TAA
1953
<Insert tax periods or N/A>
ELEMENTS:
Evasion - elements
What is the amount of the tax shortfall?
$
Was there a blameworthy act or omission?
Yes/No
In your opinion, what was the blameworthy act or omission?
<Identify blameworthy act/s or omission/s. It is necessary to identify the blameworthy act or
omission in respect of each income year or tax period.>
What facts and evidence establish that there was a blameworthy act or omission:
<Identify facts/evidence>
Was the blameworthy act or omission made
on the part of the taxpayer or those for whom
she/he/it is responsible? (includes acts of
agents or trustees)
UNCLASSIFIED
Yes/No
PAGE 2 OF 3
UNCLASSIFIED
FRAUD OR EVASION OPINION
Have you formed an opinion that the
avoidance of tax was due to the evasion in
relation to each income year or tax period?
Yes/No
Fraud - elements
What is the amount of the tax shortfall?
$
Did the taxpayer make statement/s pertinent
to the tax shortfall which:


s/he/it knew to be false?
or
s/he/it had no belief in its truth or was
made recklessly, careless as to whether
the statement was true or false?
Yes/No
Yes/No
In your opinion, what was that false statement or representation?
<Identify statement or representation. It is necessary to identify a statement or representation in
respect of each income year or tax period.>
Have you formed an opinion that the
avoidance of tax was due to the fraud in
relation to each income year or tax period?
Yes/No
OPINION:
I, <insert authorised officer’s name>, a duly authorised officer, have in the name of and
on behalf of <insert name of delegate>, Deputy Commissioner of Taxation, formed an
opinion that there has been fraud or evasion.
The reasons for this opinion are attached.
<Name of Deputy Commissioner or delegate – (written or typed by authorised officer)>
DEPUTY COMMISSIONER OF TAXATION
Per : <insert name of authorised officer>
Date: <insert date signed>
UNCLASSIFIED
PAGE 3 OF 3