Lisa was prosecuted by ATO criminal investigator Mr Rains for alleged fraud relating to an R&D tax rebate. The ATO withheld evidence relating to filed patents and other documents that defeated allegations.
Background
Lisa was charged by Mr Rains with 30 offences for fraud and forgery, when four and a half years later, discontinued 29 of those charges. Shortly there after, 7 new charges were laid, then 6 of those charges were discontinued, leaving one remaining charge.
The evidence on public record reveals that the Commissioner of Taxation never provided any authority to Mr Rains lay the charges, an ATO officer gone rogue.
Lisa had obtained State government approval to conduct clinical trials for women with breast cancer, testing a new and innovative therapeutic, without side effects and aim to improve patient outcomes.
Lisa secured State government approval to conduct clinical trials on a groundbreaking therapeutic for women with breast cancer. This innovative treatment without side effects aims to enhance patient outcomes.
Unlawful Arrests
In late 2017 Lisa had made several complaints against senior ATO officers. Later her house was raided.
Additional complaints were lodged against the CDPP prosecutors, leading to the engagement of Queensland police, who proceeded with further arrests. This resulted in Lisa being detained in prison on two occasions. The Queensland police employed tactics aimed at intimidating and harassing Lisa to deter her from continuing to voice her grievances. They issued threats against her not to contact ATO Mr Rains.
Misuse of Powers
Guided by the Director of R&D, Mr Challans, the ATO conducted a mandatory examination under the authority of s353-10 of the Taxation Act 1953 for the purpose of a taxation audit (Proper Purpose). However, this authority was improperly extended to carry out a criminal examination, which is unlawful under Australian Common Law and right to silence (Improper Purpose).
Despite the misuse of the compulsory powers, six years later, the ATO have withdrawn 29 charges, and still fail to particularise the single charge as it relates to dishonesty.
The ATO has caused significant harm resulting in the collapse of several biotechnology companies by creating fictitious debts amounting to $6.9 million, leading to estimated losses of over $120-170 million.
The allegations against Mr Rains:
- he is an unauthorised taxation officer gone rogue who exceeded his authority and position to file charges;
- unlawfully conducted search warrants;
- deliberately and unlawfully suppressed, distorted and manufactured evidence;
- filed multiple false affidavits and statements in multiple courts;
- concealed relevant evidence relating to the prosecution;
- interfered with prosecution witnesses;
- accessed and disseminated protected information obtained from a compulsory record of interview;
- target Lisa’s friends, business associates and professional contacts to sling mud making false allegations such as “alleged tax fraud” and “alleged money laundering” destroying business relationships and making it impossible to obtain investment.
The allegation against Mr Burns, Director of Debt and the Commissioner:
- Authorised the creation of a false debt of $6.9M, referred the R&D company for windup and liquidation;
- caused the R&D companies to cease trading, and place on hold for now more than six years the progress of the R&D;
- crippling the ability of Lisa and the companies to continue research, seek out investors and raise capital.
As the criminal matter is still before the court, limited information has been provided as available on public record. A pseudonym has been used in these circumstances.