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The Pandora Papers show the line between tax avoidance and tax evasion has become so blurred we need to act against both

  • Written by Alex Simpson, Senior Lecturer in Criminology, Macquarie University
The Pandora Papers show the line between tax avoidance and tax evasion has become so blurred we need to act against bothAekawit Rammaket/Shutterstock

What’s the difference between tax avoidance and tax evasion?

The difference used to matter. Evasion was illegal. It meant not paying tax that was due. Avoidance meant arranging your affairs so tax wasn’t due.

Australian media mogul Kerry Packer used the distinction as a complete defence when he told a parliam...

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