43
CurrentAvoiding taxation
Part 2Liability for betting tax
Division 6Avoidance of betting tax
43 Avoiding taxation
A person who, by any act or omission, avoids or attempts to avoid betting tax imposed under this Act commits an offence.
Maximum penalty—20 penalty units and treble the amount of betting tax avoided or attempted to be avoided.
Note—
If a corporation commits an offence against this provision, an executive officer of the corporation may be taken, under section 60, to have also committed the offence.
This Act’s bill:Explanatory memorandumSecond reading speech
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