CTHRepealedAct
Pay-roll Tax Assessment Act 1941
45Avoiding taxation
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#### 45 Avoiding taxation
Any person who, by any wilful act, default or neglect, or by any fraud, art or contrivance whatever, avoids or attempts to avoid tax chargeable under this Act, shall be guilty of an offence.
Penalty: Not less than One hundred dollars and the amount of tax avoided or attempted to be avoided, or more than One thousand dollars and treble the amount of tax avoided or attempted to be avoided.