PAY-09 — T5018 anti-avoidance

Current — Verified against the live source. Safe to cite.

T5018 anti-avoidance: contractors who plan with subcontractors to conceal underground activity face criminal prosecution and penalties of up to 200% of the tax avoided

Sources

When to file (primary)

Record

Anchor ID: PAY-09 (permanent)
Jurisdiction: FED
Section: 2.7 Employment status, payroll and information returns
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative