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Taxation Administration Act 1999
65Avoidance of tax
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65 Avoidance of tax
(1) A person liable to pay an amount of tax must not knowingly avoid
paying, or disclosing his or her liability to pay, part or all of that
Maximum penalty: 100 penalty units, imprisonment for 1 year or
(2) On convicting a person of an offence against this section, the court
may, in addition to imposing the penalty for the offence and without
affecting the person’s liability to pay the amount of tax avoided, order
the person to pay to the commissioner an amount not exceeding
double the amount of tax avoided.