NSWIn ForceAct
Taxation Administration Act 1996
58ATax evasion
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#### 58A Tax evasion
58A Tax evasion
> A person must not, by a deliberate act or omission, evade or attempt to evade tax.
>
> Maximum penalty—500 penalty units or imprisonment for 2 years, or both.
>
> **s 58A:** Ins 2023 No 18, Sch 9\[11\].