South Australian Current Acts South Australian Current Acts35—Contracts to evade levy void
A contract, agreement or arrangement made or entered into, orally or in
writing and whether before or after the commencement of this Act, so far as it
has or purports to have the purpose or effect of in any way, directly or
indirectly—
(a)
relieving any person from liability to pay any levy; or
(b)
defeating, evading or avoiding any levy,
is void, as against the Board, or in regard to any proceeding under this Act,
but without affecting any validity that it may have in any other respect or
for any other purpose.