The arrests in New South Wales followed an audit by the State Debt Recovery Office that identified 238 people who had allegedly submitted false statutory declarations to avoid fines estimated at $62,000.
A police spokesman in Sydney told reporters the alleged offenders used one of two people on the documents -- one person was deceased and the other lived out of state.
A weekend operation involving 42 local area commands saw 120 people arrested, and police charged 76 of them with a total of 150 offenses. More arrested were expected.
"These offenses amount to fraud and, if proven, could involve stiff penalties for those involved -- including imprisonment," the spokesman said.