Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) A person liable to pay an amount of tax must not knowingly avoid paying, or disclosing his or her liability to pay, part or all of that amount.
Maximum penalty: 100 penalty units, imprisonment for 1 year or both.
(2) On convicting a person of an offence against this section, the court may, in addition to imposing the penalty for the offence and without affecting the person's liability to pay the amount of tax avoided, order the person to pay to the commissioner an amount not exceeding double the amount of tax avoided.