Conference Papers

Prosecuting complex commercial fraud

Paul Evans

Published in:
Complex commercial fraud : proceedings of a conference held 20-23 August 1991
Peter N Grabosky (ed)
ISBN 0 642 16992 6 ; ISSN 1034-5086
(AIC Conference Proceedings; no. 10)

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Abstract

Various issues have arisen in prosecutions conducted by the Queensland branch of the Commonwealth Department of Public Prosecutions in the last seven years. Reference is made to the trend to obscure the act of fraud by introducing irrelevant material during prosecution and the role of legislative reform in reducing the incidence of fraud. Three examples of cases involving alleged tax fraud illustrate some of the problems which arise in prosecuting fraud cases.