A person must not, by a deliberate act or omission, evade or attempt to evade tax.
Penalty: 1000 penalty units in the case of a body corporate;
200 penalty units or imprisonment for 2 years or both in any other case.
Note to s. 61 inserted by No. 13/2013 s. 46(7).
Section 130C applies to an offence against this section.
Division 1—Tax officers
amended by Nos 46/1998 s. 7(Sch. 1), 108/2004 s. 117(1) (Sch. 3 item 200).