Former Australian Test cricket captain Allan Border has been caught up in a massive offshore tax avoidance inquiry.

The investigation, the largest ever of its kind in Australia, has already entangled fellow cricketer Shane Warne, and actors Paul Hogan and John Cornell.

Tax officials have interviewed Border and several Australian cricketers about money earned in England and banked in tax havens, Fairfax newspapers report.

But neither Border nor former team-mate Warne will be charged as they did not act with dishonest intent, the paper understands.

In Border's case the amounts of money were small and appear to have been declared.

The cricketer told the paper he was "pretty relaxed" about the investigation and believed his accountants had satisfied the Tax Office.

"My involvement is just guilt by association," he said.

"I've always declared any income I've earned overseas."

Border and Warne's offshore accounts were managed by tax haven guru Philip Egglishaw, whose business dealings are being closely examined by tax officials, the Australian Crime Commission and other agencies as part of Project Wickenby.

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