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The Taxation (Unpaid Company Tax) Assessment Act 1982 went further, allowing for the recovery of tax avoided under bottom of the harbour tax schemes between 1 January 1972 and 4 December 1980. The retrospectivity in this act was controversial at the time although some argued that law was not retrospective as the tax was always payable. [2]
In 2018, the Australian Government asked former Chief Justice Robert French to conduct an independent review of freedom of speech and academic freedom in Australian higher education. While French disagreed that there was a "freedom of speech crisis" on campuses, he nonetheless noted the risks to freedom posed by the various and vaguely-worded ...
United States (taxpayer's arguments—that section 6702 unconstitutionally violates taxpayer's First Amendment rights, that section 6702 violates due process rights by failing to provide a hearing before assessment of a penalty, that section 6702 is an unconstitutional bill of attainder, and that section 6702 is unconstitutionally vague—were ...
In April 2019, the Senate passed this bill in response to the Christchurch mosque shooting, which was live-streamed and circulated online.It requires websites that provide a hosting service to "ensure the expeditious removal" of audio or visual material documenting "abhorrent violent conduct" (including terrorist acts, murder, attempted murder, torture, rape or kidnapping), produced by a ...
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An apartment building closed for property tax evasion. Tax evasion is a crime in almost all developed countries, and the guilty party is liable to fines and/or imprisonment. In Switzerland, many acts that would amount to criminal tax evasion in other countries are treated as civil matters. Dishonestly misreporting income in a tax return is not ...
Tax amnesty allows taxpayers to voluntarily disclose and pay tax owing in exchange for avoiding tax evasion penalties. It is a limited-time opportunity for a specified group of taxpayers to pay a defined amount, in exchange for forgiveness of a tax liability (including interest, penalties, and criminal prosecution) relating to previous tax periods.
Tax evasion is criminal, and has no effect on the amount of tax actually owed, although it may give rise to substantial monetary penalties. By contrast, the term "tax avoidance" describes lawful conduct, the purpose of which is to avoid the creation of a tax liability in the first place.