The term ‘white-collar crime’ was first coined in 1939 by American sociologist Edwin Sutherland who described it as “a violation of criminal law by the person of upper-socioeconomic class in…

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It has been two years since ACN 154 520 199 Pty Ltd (in liq) v Federal Commissioner of Taxation (2020) 282 FCR 455; [2020] FCAFC 190 (EBS & Associates) and…

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Can ethics training for legal, tax and corporate professionals evolve beyond simple tick-box training and toward something more meaningful and rooted in real-world implications?

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Unlike some countries (such as the US), Australia’s legislative references to tax “evasion” do not refer to a criminal offence or even a category of criminal offences.

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