Payroll Tax Act 1971

Any person who, by any wilful act, default or neglect, or by any fraud, art or contrivance whatever, avoids or attempts to avoid payroll tax or mental health levy imposed under this Act, shall be guilty of an offence. Maximum penalty—20 penalty units and treble the amount of payroll tax avoided or attempted to be avoided and treble the amount of mental health levy avoided or attempted to be avoided.

Note—

This provision is an executive liability provision under the Taxation Administration Act 2001, section 140.