41Contracts to evade levy void

41 Contracts to evade levy void

A contract, agreement or arrangement made or entered into, orally or in writing and whether before or after the commencement of this Act, so far as it has or purports to have the purpose or effect of in any way, directly or indirectly –

(a) altering the incidence of the levy; or

(b) relieving any person from liability to pay the levy; or

(c) defeating, evading or avoiding the levy –

is void, as against the Board, or in regard to any proceeding under this Act, but without affecting any validity that it may have in any other respect or for any other purpose.