TASIn ForceAct
Taxation Administration Act 1997
108Tax evasion
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108 Tax evasion
A person must not, by a deliberate act or omission, evade or attempt to evade tax.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 1 000 penalty units; or
(b) in any other case, a fine not exceeding 200 penalty units or a term of imprisonment not exceeding 2 years, or both.