Contracts to evade levy void

In force

A contract, agreement or arrangement made or entered into, orally or in writing and whether before or after the commencement of this Act, so far as it has or purports to have the purpose or effect of in any way, directly or indirectly—

(a)

relieving any person from liability to pay any levy;

(b)

defeating, evading or avoiding any levy, is void, as against the Board, or in regard to any proceeding under this

Act, but without affecting any validity that it may have in any other respect or for any other purpose.

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35 Contracts to evade levy void