Defence to an ATO / CDPP Criminal Prosecution Summons

We are in the process of developing an automatically generated DRAFT Brief to Counsel to prepare a Defence to an Australian Tax Office (ATO)/Commonwealth Director of Public Prosecutions (CDPP) Criminal Prosecution Summons in collaboration with a forward-thinking specialist Australian Tax Law Barrister.

We will be including Embedded Lawyer-Logic™ to assist our legal team to partly automate the preparation of an effective + comprehensive Brief to Counsel.

By reducing the time required for our legal team to prepare the Brief to Counsel, we can offer significant reductions in your legal costs.

Has the ATO commenced a Criminal Prosecution action against you?

Have you been served with one of the following documents:

⚖️ Complaint and Summons (QLD, VIC, TAS, ACT, NT);

⚖️ Information and Summons (SA); or

⚖️ Court Attendance Notice (NSW, WA).

Although they all have slightly different names, each document is commonly called a summons.

Usually, a summons will be issued by a process server, but it may also be served by mail or by the police.

The decision to prosecute is made after careful consideration, and after multiple attempts have already been made to contact you.

If you're not sure whether the document you received is legitimate, contact the ATO on 1800 008 540 to confirm.

Reasons for ATO Criminal Prosecution

You could be served with a summons by the ATO if you:

❌ Fail to comply with a final notice to lodge returns;

❌ Fail to keep records;

❌ Fail to provide information or attend interviews;

❌ Make false or misleading statements.

More serious fraud cases are referred to the Commonwealth Director of Public Prosecutions (CDPP) to prosecute.

Understanding a Summons

A summons is an official court document.

It means you must appear in court to answer allegations that you have committed a criminal offence.

It usually includes:

✅ The name and contact details of the ATO officer issuing the document;

✅ A description of the allegations made against you;

✅ The date, time and location of your hearing; and

✅ Court contact details.

Responding to a Summons

Being issued with a summons is serious, and could result in a criminal conviction.

If you receive a summons, read the document carefully and think about whether to seek legal advice.

It's important to comply with the summons and attend your court date.

If you don't, a warrant could be issued for your arrest.

A judgment could also be made in your absence, without you having your say.

Appearing in Court

Your first appearance in court is called a first mention.

During this appearance you will be asked by the Magistrate to plead guilty or not guilty.

You may also ask for an adjournment to obtain legal advice.

If you plead guilty, the Magistrate may either sentence you immediately or adjourn the matter to another date for sentencing.

If you plead not guilty, the matter will progress to another court date.

If you are convicted, a court might impose:

⚖️ A bond;

⚖️ Fines; and/or

⚖️ Jail time.

Seeking Assistance

If you have any questions, contact the ATO officer listed on the summons.

They can't offer legal advice, but they can help you understand the process and explain anything you don't understand.

If you choose to seek legal advice, you can contact our legal team directly to discuss your situation.

The following court websites provide more general information about attending court:

ACT – ACT Courts & Tribunal;

NSW – Communities & Justice;

NT – Department of the Attorney-General and Justice;

QLD – Queensland Courts;

SA – Courts Administration Authority;

TAS – Courts and Tribunals Tasmania;

VIC – Court Services Victoria;

WA – Court and Tribunal Services.

Source: ATO Website - What to do if you are prosecuted

Credits:

This legal document (incl. Embedded Lawyer-Logic™) in the process of being designed, developed + tested by James D. Ford GAICD | Principal Solicitor, Blue Ocean Law Group℠ in collaboration with a forward-thinking specialist Australian Tax Law Barrister.

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