Western Australian Current Acts Western Australian Current Acts (1) A person who, by
any wilful act, default or neglect, or by any fraud, art or contrivance
whatever, evades or attempts to evade payment of all or any amount of a levy
commits an offence.
Penalty: a fine of $10 000 and treble the amount
evaded or attempted to be evaded.
(2) The imposition on
a person of a fine under subsection (1) does not affect the liability of the
person to pay the levy and penalty under section 76.