Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 61

Tax evasion

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).

Note

Section 130C applies to an offence against this section.

Division 1—Tax officers

S. 62
amended by Nos 46/1998 s. 7(Sch. 1), 108/2004 s. 117(1) (Sch. 3 item 200).



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