Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part VII - Penal provisions  

SECTION 45 (Repealed by 101 of 2006)  

45   Avoiding taxation  
Any person who, by any wilful act, default or neglect, or by any fraud, art or contrivance whatever, avoids or attempts to avoid tax chargeable under this Act, shall be guilty of an offence.

Penalty: Not less than One hundred dollars and the amount of tax avoided or attempted to be avoided, or more than One thousand dollars and treble the amount of tax avoided or attempted to be avoided.