Sentencing Framework for Income Tax Evasion

16 Jun 2021

The High Court has imposed a new sentencing framework for income tax evasion offences under section 96 of the Income Tax Act. The framework comprises a five-step approach which utilises the full spectrum of the custodial and non-custodial sentencing options enacted by Parliament. This article provides a summary of the new framework.

Please click here to read the update.