(08) 92011893

Federal Offences

Have you been charged with federal offences?
We can help you.

We can help you if you have been charged with federal offences.

They are normally prosecuted by the Commonwealth Department of Public Prosecutions (CDPP).

There are also Federal charges which are heard in the Federal Court.

There are a wide range of areas that are subject to Federal prosecution. These include the importation of unlawful drugs or charges relating to businesses, customs, and customs. There are also all the Federal charges relating to public order and offences such as terrorism.

We are experienced lawyers in defending federal charges. In complex matters, we use counsel who used to be a CDPP prosecutor and now working as a private barrister.

Some of the common federal offences are:

Offences under the Social Security (Administration) Act 1999

Making a false or misleading statement in connection with a claim for social security payment or a hardship request;

Making a false or misleading statement to deceive an officer or to affect the rate of payment of social security;

Presenting a false or misleading statement or document to an officer;

Knowingly obtaining payment that is not payable at all or is only payable in part;

Obtaining payment by means of impersonation or a fraudulent device;

Obtaining payment by making a false and misleading statement.

Before a plea is entered to any social security offence, consider the following:

  • Ensure all elements, including the mental element, of the offence are satisfied i.e. if the offence requires knowledge, it requires actual knowledge;
  • Check that the overpayment has been correctly raised and that the amount of the overpayment is correct;
  • If the charge alleges the client is in a “marriage like” relationship, ensure this accurately reflects the relationship (this is relevant where, for example, a client has been paid Parenting Payment Single although they have been living with someone);
  • If there is a prospect of the debt being waived or reduced through an administrative review (through the Social Security Appeals Tribunal “SSAT” or Administrative Appeals Tribunal “AAT”), ensure this occurs before the criminal matter is dealt with and seek an adjournment for this purpose;
  • If more information is required, ask for a six-week adjournment so that a freedom of information application may be made and the information and the charge can be reviewed.

Offences under the Customs Act 1901

  • Smuggling prohibited goods;
  • Importing prohibited imports;
  • Exporting any prohibited exports;
  • Unlawfully convey or have in possession any smuggled goods or prohibited imports or prohibited exports
  • Evading payment of duty;
  • Knowingly or recklessly make a false or misleading statement in a material particular, or omit a material particular and thereby make the statement misleading.

Offences under the Quarantine Act 1908

  • Illegal importation: To import, introduce or bring anything into a port or other place in Australia knowing that it is: (i) a disease or pest; (ii) a substance or article containing a disease or pest; (iii) an animal, a plant or other goods; AND the importation, introduction or bringing in, is in contravention of this Act.
  • Make a statement regarding goods to a quarantine officer, knowing it to be false or misleading in a material particular.
  • Conceal the condition of a vessel or the nature of any goods, or any fact relating to the condition of a vessel or the nature of any goods.
  • Possess, carry or convey goods that have been illegally imported.

 

Offences under the Commonwealth Criminal Code 1995

Serious offences under the Cth Criminal Code, such as the importation of large quantities of narcotics end up in superior courts.

Importing and Exporting Commercial Quantities of Border Controlled Drugs or Border Controlled Plants is found in section 307.1 of the Criminal Code Act 1995. It is a criminal offence that is committed by a person who imported or exported a commercial quantity of a controlled drug or a controlled plant.

Have you been accused of Importing and Exporting Commercial Quantities of Border Controlled Drugs or Border Controlled Plants?

Police Interview

Do not treat the police interview as a chance to tell your side of the story or shift blame to another person and hope for the matter to go away. There is very little to be gained from speaking to the Police about allegations they are making against you. The interview will be shown in Court and any admissions you make will be used against you. The purpose of the interview is to try to fill the gaps in the Police story. It is the Police’s job to prove any case against you. You are not obligated to assist them.

Contact us for advice if the Police wish to interview you. We can attend the interview to assist you if you require it. In some matters, you may benefit from cooperating with the federal police in a sense to assist them in catching a ‘bigger fish’ so to speak. Bet before you do that you must speak with an experienced lawyer who knows how to negotiate with the prosecution about the terms of cooperation and you are provided a ‘letter of comfort’ so that the court is lenient towards you and in some cases, charges may very well be withdrawn by the prosecution.

Pleading Not Guilty

For serious charges such as these, it is important to obtain the best possible legal representation. We can distinguish ourselves from other firms by offering experienced trial counsel who can assist you with preparing your trial from the very first meeting. We will ensure that the Prosecution prove their case against you.

Pleading Guilty

When entering a plea it is important to ensure you are entering a plea to the fairest possible set of charges. We can conference with the Police and negotiate for charges to be reduced or for fairer quantities to be alleged. The difference between initial charges filed and charges that are properly case conferenced could mean years of your sentence.

Sentencing
Which court will the case be heard in?

This offence is heard in the District Court.

Examples of Importing and Exporting Commercial Quantities of Border Controlled Drugs or Border Controlled Plants

A woman exports 1,000 Cannabis plants.

A man imports 10kgs of Cocaine.

What is the legal definition of Importing and Exporting Commercial Quantities of Border Controlled Drugs or Border Controlled Plants?

A person imported or exported a commercial quantity of a border controlled drug or plant.

Legislation

The section that covers this offence is section 307.1 of the Criminal Code Act 1995.

Elements of the offence

The elements of this charge are:

The accused imported or exported a substance; and

The substance is a border controlled drug or border controlled plant; and

The quantity imported or exported is a commercial quantity.

Defences

You did not import or export the drug.

There was no way you knew you were importing a controlled drug.

There are other possible defences, depending on the circumstances surrounding the alleged offending. Each matter is unique and requires an individual approach and strategy.

Questions in cases like this

Can they prove you imported or exported the drug?

Did someone force you to carry a drug?

Did you know what you were carrying?

“Did you know you had drugs in your luggage?”

Questions a Judge will ask a jury

A Judge presiding over a trial for this offence may ask the jury to consider:

If the substance is a border-controlled drug or plant;

How much of the substance is a border-controlled drug or plant;

If the accused was aware or reckless as to the presence of the substance;

If the quantity is a commercial quantity;

If there were any intervening acts, for instance a swap of suitcases if the accused was travelling by plane.

 

Offences under Taxation Act

 

The offence of Tax Evasion is found in section 61 of the Taxation Administration Act 1997. It is a criminal offence for a person to deliberately avoid paying tax.

Have you been accused of Tax Evasion?

ATO Interview

It is important that you receive legal advice before speaking to the ATO in relation to allegations of tax evasion. One of our lawyers can assist you by running you through what you can expect during an interview and what your obligations are if they compel you to produce financial documents. We are proactive in their approach and can engage forensic accountants to assist with your case if it will assist.
If the ATO want to speak with you about an allegation of Tax Evasion, speak with one of our experienced lawyers before you are interviewed. It’s important to remember that whatever you say in an interview can be used against you later in court.

Pleading Not Guilty

We are an experienced criminal law firm and work very closely with experienced counsel in commonwealth offences, who can develop a strategy to contest your charge of Tax Evasion.

We’ll look for gaps in the brief of evidence against you and look for evidence that may assist in defending you in court. We will consider your personal circumstances and work hard to protect your interests.

We believe it is very important for our clients to understand what they are facing. Preparing a case strategy early will increase the chances of this charge being withdrawn or leading to an acquittal.

Pleading Guilty

Contact our firm if you are pleading guilty to a charge of Tax Evasion. Having an experienced criminal lawyer present your plea of guilty will help you get the best outcome. We will explain your personal circumstances to the sentencing Court and tender expert reports and character references to help mitigate the offending.

Which court will the case be heard in?

This case will usually be dealt with in the Magistrates Court – although it may be dealt with in the higher courts depending on the amount.

What is the legal definition of Tax Evasion?

A person must not, by a deliberate act or omission, evade or attempt to evade tax.

Examples of Tax Evasion

You are required to report your earnings to the government and pay tax. You are offered a cash-in-hand job and decide not to report your earnings, and not to pay income tax.

Legislation

The legislation for this offence can be found on section 61 of Taxation Administration Act 1997 (‘the Act’).

“Did you deliberately avoid paying your tax?”

Defences

Defences to this charge can include a factual dispute or a lack of intent.

Questions in cases like this

Did you avoid paying your tax?

Was this avoidance deliberate?

You should ring us and discuss your case if you have been charged. Deciding on whether to plead guilty or not has significant implications for you and should be made after proper discussions with a criminal lawyer.

Maximum penalty for section 61 of the Taxation Administration Act 1997

The maximum penalty for Tax Evasion (s61 of the Taxation Administration Act 1997) is a fine of 1,000 penalty units in the case of a body corporate. In any other case, the court may impose a maximum of 200 penalty units or imprisonment for 2 years, or both.

 

ACCESSIBILITY OF RECORDS FOR TAX DEPARTMENT

Accessibility of Records for Tax Department is in section 53 of the Taxation Administration Act 1997. It is an offence for a person to keep certain records despite being required to do so in order for the records to be easily produced for the Tax Commissioner.

Have you been accused of Accessibility of Records for Tax Department?

ATO Interview

If you are contacted by an ATO officer to attend an interview, you should call us for confidential advice before going in. It is important that you have an experienced criminal lawyer on your side. We walk you through the process and tell you which questions you must answer and which questions you can say ‘no comment’.
Pleading Not Guilty

Investigators are generally only interested in evidence that helps them secure a conviction. They have a high burden to meet and must prove the charges against you beyond reasonable doubt. You are innocent until proven guilty. Call us if you are charged with denying Accessibility of Records for Tax Department.

Pleading Guilty

We understand that you must have a reason why you have committed this offence. Perhaps you made an honest mistake or were not aware of your obligations when you should have been. We are experienced lawyers and can present your side of the story and your circumstances with passion and persuasion to ensure the Court sentences you to the most appropriate option.

Examples of Accessibility of Records for Tax Department

You destroy your records of minor tax-related matters from 3 years ago. The Tax Commissioner conducts an audit and you cannot produce the destroyed records.

You have your records in a shed in boxes. You refuse to produce them when asked by the Tax Commissioner.

Defences

You were not required to keep a record.

You did keep a record, and the record can be easily produced for the Tax Commissioner.

There are other possible defences, depending on the circumstances surrounding the alleged offending. Each matter is unique and requires an individual approach and strategy.

Questions in cases like this

How do they prove you had to keep a record?

If you kept a record, how do they prove it could not be easily produced?

If your record was lost or destroyed, did you take reasonable precautions to prevent losing the record, and was it impossible to get a substitute record?

This is a sort of charge regularly heard in the Magistrates’ Court.

FAILURE TO COMPLY WITH REQUIREMENTS UNDER TAXATION LAW

 

Failure to Comply With Requirements Under Taxation Law is found in section 8C of the Taxation Administration Act 1953. It is committed by a person who refuses or failed to provide an approved form or any information to the Commissioner. The person may also be charged with this offence if they did provide what was being asked, however, they provided it in a way that does not follow the required procedure.

Have you been accused of Failure to Comply With Requirements Under Taxation Law?
Interview

ATO officers are trained in interview techniques and they interview people every day. They will ask you questions to unsettle you or present information in a way that makes it seem that they can prove the charge of Failure to Comply With Requirements Under Taxation Law.

This might make you think your only option is to try and explain or justify your side of the story.

Bear in mind that any admissions made during an interview only serve as evidence against you at trial or show the jury in Court that you are a liar or inconsistent. Don’t make it easier for the ATO to prosecute you by giving them information which fills in the gaps in their investigation. Call our office to get advice before attending any interview.

Pleading Not Guilty

We are experienced criminal lawyers preparing for trial and cross-examining witnesses. There is a lot at stake in a criminal trial and the firm you work with must have experienced criminal lawyers in these types of matters.

We can assist you in preparing to give evidence. We can assist you to brief more senior counsel where appropriate or where it is simply desirable. We are committed to exploring every defence available and pursuing it.

Pleading Guilty

Pleading guilty can be a very daunting experience especially if you have not been to Court before. We are experienced at plea mitigation and achieving the best possible outcomes for our clients at sentencing. We care about making sure our clients understand what they are facing. We will listen to your personal circumstances and history and work hard to make sure the Court understands your situation.

Which court will the case be heard in?

This charge is generally heard in the Magistrates’ Court.

Examples of Failure to Comply with Requirements Under Taxation Law

Someone failed to give information to the Commission which was required in a hearing.

Someone refused to give the Commission their tax file number.

Someone failed to attend a hearing before the Commission.

What is the legal definition of Failure to Comply with Requirements Under Taxation Law?

A person failed to attend before the Commissioner. Or refused or failed to give any information or document or lodge an instrument with the Commissioner. Or to notify the Commissioner of anything relevant. Or to comply with any other requirement under the Act.

Legislation

The section that covers this offence is section 8C of the Taxation Administration Act 1953.

“Can the Prosecution prove that you failed to comply with your requirements on time?”

Defences

You did not fail to comply with any requirements under Taxation Law.

There is a good reason why you failed to comply with any requirements under Taxation Law.

There are other possible defences, depending on the circumstances surrounding the alleged offending. Each matter is unique and requires an individual approach and strategy.

Questions in cases like this

Have you failed to provide anything to the Commissioner?