Taxation Offences

Obtaining a Financial Advantage by Deception

Under section 134.2 of the Criminal Code 1995, a person is guilty of an offence if:

a) the person, by a deception, dishonestly obtains a financial advantage from another person; and
b) the other person is a Commonwealth entity.

In order to be convicted of this offence it must be shown that a person has done the following things:

  • Obtained a financial advantage;
  • Have obtained that advantage by “deception”; and
  • That the person from whom the financial advantage has been obtained is a Commonwealth Entity.
    The term “Commonwealth Entity” includes the Australian Taxation Office or the Commonwealth generally. The penalty for this offence is imprisonment for up to 10 years.

Call us on 02 9635 3777 or 03 6334 8634 for a confidential discussion, or fill in our online enquiry form and we will be in touch with you shortly.