Braithwaite, JohnPittelkow, YvonneWilliams, RobertAustralian National University. Centre for Tax System IntegrityAustralian Taxation OfficeBraithwaite, Valerie2002-09-262004-05-192011-01-052004-05-192011-01-0520017546224361444-8211http://hdl.handle.net/1885/41638Executive summary: A study of 235 High Wealth Individuals (HWIs) and the entities they control was undertaken on 1997 and 1998 tax returns. From this data, and using a list of 207 candidate issues, five red flags for overall risk of aggressive tax planning by HWIs were identified. These red flags indicated recurrent risks that can be predicted using different kinds of analyses of overall high risk. ...35 pagesapplication/pdfen-AUCentre for Tax System Integrity, Research School of Social Sciences, Australian National UniversityCommonwealth of Australiatax complianceHigh Wealth Individuals Task ForceAustralian Taxation OfficeATOHWIriskaggressive tax planningred flags336.200994Taxation - Australia.2015-12-12