108
CurrentTax evasion
Part 11Miscellaneous
Division 3General offences
108 Tax evasion
A person must not, by a deliberate act or omission, evade or attempt to evade tax.
In the case of – a body corporate, a fine not exceeding 1 000 penalty units; or in any other case, a fine not exceeding 200 penalty units or a term of imprisonment not exceeding 2 years, or both.
This Act’s bill:Second reading speech
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