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.
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> Penalty: In the case of –
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> > > (a) a body corporate, a fine not exceeding 1 000 penalty units; or
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> > > (b) in any other case, a fine not exceeding 200 penalty units or a term of imprisonment not exceeding 2 years, or both.