HappilyManly
Journey Man
ATO's system logs all registrations, duties, fees related to tangible assets (computerized since 1992)Plus they would just go buy a car for cash or use it for holidays or its their betting play money etc etc
Unless it goes into an account to create a papertrail, its a case of the ATO (or anyone) being able to prove the payment.
Then they wait 7 years to let the compound interest on first year's penalty build up, then they audit or wait till your probate
#DeathAndTaxes