Combating large-scale tax evasion - Australia's experience

Since 2005, Australia has combated international tax avoidance and evasion schemes through a multi-agency arrangement called "Project Wickenby", which combines the resources of the Serious Non-Compliance Unit of the Australian Tax Office with the resources of several other government agencies. After considering some preliminary matters, this article examines the experience of Project Wickenby and the issues arising from it. The article also discusses some recently introduced legislation designed to identify and deal with promoters of tax avoidance and evasion schemes.