Commonwealth of Australia Bills Commonwealth of Australia Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
1998-1999-2000-2001
The
Parliament of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Treasury
Legislation Amendment (Application of Criminal Code) Bill (No. 2)
2001
No. ,
2001
(Treasury)
A Bill
for an Act relating to the application of the Criminal Code to certain
offences, and for other purposes
ISBN: 0642
469083
Contents
Part 1—Development Allowance Authority Act
1992 30
Part 2—Diesel and Alternative Fuels Grants Scheme Act
1999 32
Part 3—Distillation Act
1901 33
Part 4—Excise Act
1901 35
Part 5—Fringe Benefits Tax Assessment Act
1986 39
Part 6—Income Tax Assessment Act
1936 41
Part 7—Income Tax Assessment Act
1997 53
Part 8—Petroleum Resource Rent Tax Assessment Act
1987 55
Part 9—Product Grants and Benefits Administration Act
2000 58
Part 10—Spirits Act
1906 59
Part 11—Superannuation Guarantee (Administration) Act
1992 60
Part 12—Taxation (Interest on Overpayments and Early Payments)
Act 1983 62
Part 13—Tobacco Charges Assessment Act
1955 63
Part 14—Wool Tax (Administration) Act
1964 64
A Bill for an Act relating to the application of the
Criminal Code to certain offences, and for other
purposes
The Parliament of Australia enacts:
This Act may be cited as the Treasury Legislation Amendment
(Application of Criminal Code) Act (No. 2) 2001.
(1) Subject to this section, this Act commences on the day mentioned in
subsection 2.2(2) of the Criminal Code.
(2) Item 3 of Schedule 2 commences immediately after the later
of:
(a) the commencement of section 1 of this Act; and
(b) the commencement of item 274 of Schedule 1 to the
Treasury Legislation Amendment (Application of Criminal Code) Act
(No. 1) 2001.
Subject to section 2, each Act that is specified in a Schedule to
this Act is amended or repealed as set out in the applicable items in the
Schedule concerned, and any other item in a Schedule to this Act has effect
according to its terms.
(1) Each amendment made by this Act applies to acts and omissions that
take place after the amendment commences.
(2) For the purposes of this section, if an act or omission is alleged to
have taken place between 2 dates, one before and one on or after the day on
which a particular amendment commences, the act or omission is alleged to have
taken place before the amendment commences.
1 After section 4
Insert:
Chapter 2 (except Part 2.5) of the Criminal Code applies
to all offences created by this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
2 Subsection 24AA(5)
Omit “intentionally”.
3 Subsection 25(5)
Repeal the subsection, substitute:
(5) A person must not refuse to comply with a requirement made by the
Tribunal under subsection (1), (2) or (3).
Penalty: 30 penalty units.
(6) A person must not fail to comply with a requirement made by the
Tribunal under subsection (1), (2) or (3).
Penalty: 30 penalty units.
(7) Subsection (6) is an offence of strict liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
(8) Subsections (5) and (6) do not apply to the extent that the
person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to
the matter in subsection (8), see subsection 13.3(3) of the Criminal
Code.
4 Subsection 38(6)
Omit “intentionally or recklessly”.
5 Subsection 63(2)
Omit “, except for the purposes of this Act,”.
6 After subsection 63(2)
Insert:
(2A) Subsection (2) is an offence of strict liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
(2B) Subsection (2) does not apply to the extent that the person
makes the record of the information, discloses the information, or produces the
document for the purposes of this Act.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2B), see subsection 13.3(3) of the Criminal
Code.
7 Subsection 63(3B)
Omit “intentionally or recklessly”.
8 Subsection 66(8)
Omit “section 5, 6, 7 or 7A or subsection 86(1), of the
Crimes Act 1914”, substitute “section 6 of the Crimes
Act 1914, or section 11.1, 11.2, 11.4 or 11.5 of the Criminal
Code”.
1 At the end of Part I
Add:
(1) Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
(2) Despite subsection (1), Part 2.5 of the Criminal Code
does not apply to an offence against Part IIIA, VC or XIC or
Division 7 of Part XIB.
2 Subsection 75AY(4)
Omit “intentionally or recklessly”.
3 At the end of
section 75AY
Add:
Note 1: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
Note 2: Part IA of the Crimes Act 1914 contains
provisions dealing with penalties.
4 Subsection 84(6)
Repeal the subsection.
5 After subsection 87A(5)
Insert:
(5A) Subsection (5) is an offence of strict liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
6 Section 151BI
Repeal the section.
7 Section 151BS
Repeal the section.
8 Subsection 151BTA(12)
Repeal the subsection.
9 Subsection 151BUA(10)
Omit “intentionally or recklessly”.
10 Subsection 151BUA(11)
Omit “intentionally or recklessly”.
11 Subsection 151BUB(12)
Omit “intentionally or recklessly”.
12 Subsection 151BUB(13)
Omit “intentionally or recklessly”.
13 Subsection 151BUC(12)
Omit “intentionally or recklessly”.
14 Subsection 151BUC(13)
Omit “intentionally or recklessly”.
15 Subsection 151BV(2)
Omit “intentionally or recklessly”.
16 Subsection 151BZ(2)
Repeal the subsection, substitute:
(2) To avoid doubt, this section does not affect the operation of
Division 137 of the Criminal Code in respect of tariff
information.
17 Section 152DE
Omit “, without reasonable excuse”.
18 At the end of
section 152DE
Add:
(2) Subsection (1) does not apply if the person has a reasonable
excuse.
Note: A defendant bears an evidential burden in relation to
the matter in subsection (2) (see subsection 13.3(3) of the Criminal
Code).
19 Subsection 152DF(1)
Omit “, without reasonable excuse”.
20 After subsection
152DF(1)
Insert:
(1A) Subsection (1) does not apply if the person has a reasonable
excuse.
Note: A defendant bears an evidential burden in relation to
the matter in subsection (1A) (see subsection 13.3(3) of the Criminal
Code).
21 Subsection 152DF(2)
Omit “subsection (1)” (wherever occurring), substitute
“subsection (1A)”.
22 Section 152DG
Omit “knowingly”.
23 Paragraph 155(5)(a)
Omit “to the extent that the person is capable of complying with
it”.
24 After subsection 155(5)
Insert:
(5A) Paragraph (5)(a) does not apply to the extent that the person is
not capable of complying with the notice.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (5A), see subsection 13.3(3) of the Criminal
Code.
25 Subsection 155(6A)
Repeal the subsection, substitute:
(6A) A person who contravenes subsection (5) or (6) is guilty of an
offence punishable on conviction by a fine not exceeding 20 penalty
units.
Note 1: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
Note 2: Part IA of the Crimes Act 1914 contains
provisions dealing with penalties.
26 At the end of subsection
155(7A)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (7A), see subsection 13.3(3) of the Criminal
Code.
27 Paragraph 155B(3)(a)
Omit “without reasonable excuse,”.
28 Subsection 155B(3)
(penalty)
Repeal the penalty, substitute:
Penalty: 20 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
Note 2: Part IA of the Crimes Act 1914 contains
provisions dealing with penalties.
29 After subsection 155B(3)
Insert:
(3A) Paragraph (3)(a) does not apply if the person has a reasonable
excuse.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (3A), see subsection 13.3(3) of the Criminal
Code.
30 Subsection 160(1)
Omit “, without reasonable excuse”.
31 After subsection 160(1)
Insert:
(1A) Subsection (1) does not apply if the person has a reasonable
excuse.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1A), see subsection 13.3(3) of the Criminal
Code.
32 Subsection 160(2)
Repeal the subsection, substitute:
(2) A person who contravenes subsection (1) is guilty of an offence
punishable on conviction by a fine not exceeding 20 penalty units or
imprisonment for 12 months.
Note 1: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
Note 2: Part IA of the Crimes Act 1914 contains
provisions dealing with penalties.
33 Subsection 161(1)
Omit “, without reasonable excuse”.
34 After subsection 161(1)
Insert:
(1A) Subsection (1) does not apply if the person has a reasonable
excuse.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1A), see subsection 13.3(3) of the Criminal
Code.
35 At the end of subsection
161(2)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2), see subsection 13.3(3) of the Criminal
Code.
36 Subsection 161(3)
Repeal the subsection, substitute:
(3) A person who contravenes subsection (1) is guilty of an offence
punishable on conviction by a fine not exceeding 20 penalty units or
imprisonment for 12 months.
Note 1: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
Note 2: Part IA of the Crimes Act 1914 contains
provisions dealing with penalties.
37 Subsection 162(2)
Repeal the subsection, substitute:
(2) A person who contravenes subsection (1) is guilty of an offence
punishable on conviction by a fine not exceeding 20 penalty units or
imprisonment for 12 months.
Note 1: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
Note 2: Part IA of the Crimes Act 1914 contains
provisions dealing with penalties.
38 Section 162A
Omit all the words after “punishable”, substitute “on
conviction by a fine not exceeding 20 penalty units or imprisonment for 12
months.”.
39 At the end of
section 162A
Add:
Note 1: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
Note 2: Part IA of the Crimes Act 1914 contains
provisions dealing with penalties.
1 Section 2
Insert:
engage in conduct means:
(a) do an act; or
(b) omit to perform an act.
2 After section 2
Insert:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out the
general principles of criminal responsibility.
3 Subsection 3C(2)
Omit “, except for the purposes of this Act or otherwise than in the
performance of the person’s duties as an officer,”.
4 After subsection 3C(2)
Insert:
(2A) Subsection (2) does not apply to the extent that the person
makes the record of the information, discloses the information or produces the
document, for the purposes of this Act or in the performance of the
person’s duties as an officer.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
5 Subsection 3D(15)
Repeal the subsection, substitute:
(15) Where information is communicated under paragraph (11)(e) to the
commanding officer of a Police Force:
(a) that commanding officer must not divulge or communicate the
information; and
(b) a person who is no longer the commanding officer of that Police Force
must not make a record of the information, or divulge or communicate the
information, in any circumstances; and
(c) a person to whom information has been communicated in accordance with
subsection (15A) or (15B) must not:
(i) while he or she is a person or employee under the control of the
commanding officer of that Police Force—divulge or communicate the
information; or
(ii) when he or she is no longer a person or employee under the control of
the commanding officer of that Police Force—make a record of the
information, or divulge or communicate the information, in any
circumstances.
(15A) Paragraph (15)(a) does not apply where the commanding officer,
while still the commanding officer of that Police Force, divulges or
communicates the information to a person or employee under his or her control
for the purposes of, or in connection with, the performance by that person or
employee of the duties of his or her office or employment.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (15A), see subsection 13.3(3) of the Criminal
Code.
(15B) Subparagraph (15)(c)(i) does not apply where the person, while
he or she is a person or employee under the control of the commanding officer of
that Police Force, divulges or communicates the information to:
(a) that commanding officer for the purposes of, or in connection with,
the performance by that commanding officer of the duties of his or her office;
or
(b) to another person or employee under the control of that commanding
officer for the purposes of, or in connection with, the performance by that
person or employee of the duties of his or her office or employment.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (15B), see subsection 13.3(3) of the Criminal
Code.
6 At the end of subsection
3D(16)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (16), see subsection 13.3(3) of the Criminal
Code.
7 Subsection 3D(19)
Omit “(15)”, substitute “(15A), (15B)”.
8 Subsection 3E(2)
Repeal the subsection, substitute:
(2) Where information is communicated to an officer under
subsection (1) of this section or paragraph 3EA(3)(e), the officer must not
divulge or communicate the information to another person, or make a record of
the information.
(2A) Subsection (2) does not apply to the extent that the information
was divulged or communicated, or the record of the information was made, for, or
in connection with:
(a) the investigation of a serious offence; or
(b) an investigation relating to the making, or proposed or possible
making, of a proceeds of crime order.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
(2B) A person to whom information has been communicated in accordance with
subsection (2A) or (2C) must not divulge or communicate the information to
another person, or make a record of the information.
(2C) Subsection (2B) does not apply to the extent that the
information was divulged or communicated, or the record of the information was
made, for, or in connection with, the investigation mentioned in
subsection (2A).
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2C), see subsection 13.3(3) of the Criminal
Code.
9 Subsection 3E(3)
Omit “or (2)”, substitute “, (2A) or
(2C)”.
10 Subsection 3E(4)
After “(2)”, insert “, (2B)”.
11 Subsection 3E(5)
Omit all the words after “record of the information”.
12 After subsection 3E(5)
Insert:
(5A) Subsection (5) does not apply to the extent that the information
was divulged or communicated, or the record of the information was made, for, or
in connection with:
(a) the prosecution referred to in subparagraph (4)(a)(i);
or
(b) the proceedings referred to in subparagraph (4)(a)(ii).
Note: A defendant bears an evidential burden in relation to
the matters in subsection (5A), see subsection 13.3(3) of the Criminal
Code.
13 Subsection 3E(6B)
After “(2)”, insert “or (2B)”.
14 Paragraph 3E(6C)(a)
Omit “, except for the purposes of, or in connection with, the
disclosure of the information to an authorised law enforcement agency
officer”.
15 After subsection 3E(6C)
Insert:
(6CA) Paragraph (6C)(a) does not apply to the extent that the
information was divulged or communicated, or the record of the information was
made, for the purposes of, or in connection with, the disclosure of the
information to an authorised law enforcement agency officer.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (6CA), see subsection 13.3(3) of the Criminal
Code.
16 Subsection 3E(11) (paragraph (b) of the
definition of tax-related offence)
After “Crimes Act 1914”, insert “or the
Criminal Code”.
17 Subsection 8A(1) (paragraph (a) of the
definition of prescribed offence)
Omit “, 8P or 8Q”, substitute “or 8Q, or against
Division 136 or 137 of the Criminal Code in relation to a taxation
law”.
18 Subsection 8A(1) (paragraph (b) of the
definition of prescribed offence)
Omit “7 of the Crimes Act 1914”, substitute “11.1
of the Criminal Code”.
19 Subsection 8A(1) (subparagraph (b)(i) of
the definition of taxation offence)
Omit “, 7 or 7A”.
20 Subsection 8A(1) (subparagraph (b)(ii)
of the definition of taxation offence)
Repeal the subparagraph, substitute:
(ii) section 11.1, 11.4 or 11.5 of the Criminal
Code;
21 Subparagraph 8B(1)(b)(i)
Omit “, 7 or 7A”.
22 Subparagraph
8B(1)(b)(ii)
Repeal the subparagraph, substitute:
(ii) section 11.1, 11.4 or 11.5 of the Criminal
Code;
23 Subsection 8B(3)
Omit “7 of the Crimes Act 1914”, substitute “11.1
of the Criminal Code”.
24 Paragraph 8C(1)(a)
Omit “a approved”, substitute “an
approved”.
25 Subsection 8C(1)
Omit “to the extent that the person is capable of doing
so”.
26 After subsection 8C(1)
Insert:
(1A) An offence under subsection (1) is an offence of absolute
liability.
Note: For absolute liability, see
section 6.2 of the Criminal Code.
(1B) Subsection (1) does not apply to the extent that the person is
not capable of complying with the relevant paragraph.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1B), see subsection 13.3(3) of the Criminal
Code.
27 Subsection 8D(1)
Omit “to the extent that the person is capable of doing
so”.
28 After subsection 8D(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
(1B) Subsection (1) does not apply to the extent that the person is
not capable of complying with the relevant paragraph.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1B), see subsection 13.3(3) of the Criminal
Code.
29 Section 8H
Omit “to the extent that the person is capable of doing
so”.
30 At the end of
section 8H
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply to the extent that the person is
not capable of complying with the relevant paragraph.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (3), see subsection 13.3(3) of the Criminal
Code.
31 Subparagraph 8J(3)(a)(i)
Omit “8K(1) or 8L(1) or section 8N, 8P”, substitute
“8K(1) or (1B) or 8L(1) or (1A) or section 8N”.
32 Subparagraph 8J(3)(b)(i)
Omit “, 7 or 7A”.
33 Subparagraph
8J(3)(b)(ii)
Repeal the subparagraph, substitute:
(ii) section 11.1, 11.4 or 11.5 of the Criminal
Code;
34 Subsection 8J(4)
Omit “8K(1) or 8L(1) or section 8N, 8P”, substitute
“8K(1) or (1B) or 8L(1) or (1A) or section 8N”.
35 Subsection 8J(6)
Omit “8K(1) or 8L(1)”, substitute “8K(1) or (1B) or 8L(1)
or (1A) includes a reference to an offence against section 11.1 of the
Criminal Code that relates to an offence against subsection 8K(1) or (1B)
or 8L(1) or (1A)”.
36 Subsection 8J(7)
Omit “, 8P” (wherever occurring).
37 Subsection 8J(7)
Omit “7 of the Crimes Act 1914”, substitute “11.1
of the Criminal Code”.
38 Subsection 8K(1)
Repeal the subsection, substitute:
(1) A person is guilty of an offence if:
(a) the person makes a statement to a taxation officer; and
(b) the statement is false or misleading in a material
particular.
(1A) In subsection (1), absolute liability applies to the
circumstance, that the statement is false or misleading in a material
particular.
Note: For absolute liability, see
section 6.2 of the Criminal Code.
(1B) A person is guilty of an offence if:
(a) the person makes a statement to a taxation officer; and
(b) the person omits any matter or thing from the statement; and
(c) the statement is misleading in a material particular because of the
omission.
(1C) In subsection (1B), absolute liability applies to:
(a) the conduct, that the person omits a matter or thing; and
(b) the circumstance, that the statement is misleading in a material
particular.
Note: For absolute liability, see
section 6.2 of the Criminal Code.
39 Subsection 8K(2)
Omit “subsection (1)”, substitute
“subsection (1) or (1B)”.
40 At the end of subsection
8K(2)
Add:
Note: The defendant bears a legal burden in relation to the
matter in subsection (2), see section 13.4 of the Criminal
Code.
41 Subsection 8K(3)
Omit “paragraph (1)(b)”, substitute
“subsection (1B)”.
42 Subsection 8L(1)
Repeal the subsection, substitute:
(1) A person is guilty of an offence if:
(a) the person is required under, or pursuant to, a taxation law to keep
any accounts, accounting records or other records; and
(b) the person keeps the accounts or records; and
(c) the accounts or records do not correctly record and explain the
matters, transactions, acts or operations to which they relate.
(1A) A person is guilty of an offence if:
(a) the person is required under, or pursuant to, a taxation law to make a
record of any matter, transaction, act or operation; and
(b) the person makes the record; and
(c) the record does not correctly record the matter, transaction, act or
operation.
(1B) An offence under subsection (1) or (1A) is an offence of
absolute liability.
Note: For absolute liability, see
section 6.2 of the Criminal Code.
43 Subsection 8L(2)
Omit “subsection (1), it”, substitute
“subsection (1) or (1A), it”.
44 Paragraph 8L(2)(c)
Omit “by virtue of paragraph (a)”.
45 Paragraph 8L(2)(d)
Omit “(1) by virtue of paragraph (b)”, substitute
“(1A)”.
46 At the end of subsection
8L(2)
Add:
Note: The defendant bears a legal burden in relation to the
matter in subsection (2), see section 13.4 of the Criminal
Code.
47 Subsection 8M(1)
Omit “8K(1) or 8L(1)”, substitute “8K(1) or (1B) or 8L(1)
or (1A)”.
Note: The heading to section 8M is altered by omitting
“8K(1) and 8L(1)” and substituting “8K(1) and (1B)
and 8L(1) and (1A)”.
48 Paragraph 8M(2)(a)
Omit “8K(1) or 8L(1)”, substitute “8K(1) or (1B) or 8L(1)
or (1A)”.
49 Section 8N
Repeal the section, substitute:
A person is guilty of an offence if:
(a) the person makes a statement (whether orally, in a document or in any
other way) to a taxation officer; and
(b) the person does so reckless as to whether the statement:
(i) is false or misleading; or
(ii) omits any matter or thing without which the statement is
misleading.
50 Section 8P
Repeal the section.
51 Section 8Q
Repeal the section, substitute:
(1) A person is guilty of an offence if:
(a) the person is required under, or pursuant to, a taxation law to keep
any accounts, accounting records or other records; and
(b) the person keeps the accounts or records; and
(c) the person is reckless as to whether the accounts or records correctly
record and explain the matters, transactions, acts or operations to which they
relate.
(2) A person is guilty of an offence if:
(a) the person is required under, or pursuant to, a taxation law to make a
record of any matter, transaction, act or operation; and
(b) the person makes the record; and
(c) the person is reckless as to whether the record correctly records the
matter, transaction, act or operation.
(3) In subsections (1) and (2), strict liability applies to the
circumstance, that the person is required under, or pursuant to, a taxation law
to keep the accounts, accounting records or other records.
Note: For strict liability, see
section 6.1 of the Criminal Code.
52 Subsection 8R(1)
Omit “, 8P”.
Note: The heading to section 8R is altered by omitting
“, 8P”.
53 Paragraph 8R(2)(a)
Omit “, 8P”.
54 Subsection 8S(1)
Omit “, 8P or 8Q”, substitute “, or 8Q, or against
Division 136 or 137 of the Criminal Code in relation to a taxation
law”.
55 Paragraph 8T(c)
Repeal the paragraph, substitute:
(c) engages in conduct that results in the alteration, defacing,
mutilation, falsification, damage, removal, concealing or destruction of any
accounts, accounting records or other records (whether in whole or in part);
or
56 Paragraph 8U(a)
Omit “falsifies or conceals”, substitute “engages in
conduct that results in the falsification or concealing of”.
57 Subparagraph 8W(1)(a)(i)
Omit “section 8N or 8P”, substitute “or (1B) or
section 8N, or against Division 136 or 137 of the Criminal Code
in relation to a taxation law,”.
58 Subparagraph
8W(1)(a)(ii)
After “8L(1)”, insert “or (1A)”.
59 Paragraph 8W(1)(c)
After “8R(2) applies”, insert “or that is against
Division 136 or 137 of the Criminal Code in relation to a taxation
law”.
60 Subparagraph
8W(2A)(a)(i)
Omit “section 8N or 8P”, substitute “or (1B) or
section 8N, or against Division 136 or 137 of the Criminal Code
in relation to a taxation law,”.
61 Subparagraph
8W(2A)(a)(ii)
After “8L(1)”, insert “or (1A)”.
62 Paragraph 8W(2A)(d)
After “8R(2) applies”, insert “, or that is against
Division 136 or 137 of the Criminal Code in relation to a taxation
law”.
63 Subsection 8WA(1)
Repeal the subsection, substitute:
(1) A person must not require or request another person to quote the other
person’s tax file number.
Penalty: $10,000 or imprisonment for 2 years, or both.
(1AA) Subsection (1) does not apply if:
(a) provision is made by or under a taxation law or legislation described
in paragraph 202(e) of the Income Tax Assessment Act 1936 for the person
to quote the number; or
(b) the first-mentioned person requires or requests the number to be
quoted in connection with that person exercising powers or performing functions
under, or in relation to, or complying with an obligation imposed by, a taxation
law or a law of the Commonwealth of the kind referred to in paragraph 202(c),
(d), (g), (h), (ha), (hb), (hc), (i), (ia), (j), (m) or (n) of the Income Tax
Assessment Act 1936; or
(c) the first-mentioned person requires or requests the number to be
quoted in connection with the first-mentioned person acting on the other
person’s behalf in the conduct of the other person’s
affairs.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1AA), see subsection 13.3(3) of the Criminal
Code.
64 At the end of subsection
8WA(1A)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1A), see subsection 13.3(3) of the Criminal
Code.
65 At the end of subsection
8WA(2)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2), see subsection 13.3(3) of the Criminal
Code.
66 Subsection 8WB(1)
Repeal the subsection, substitute:
(1) A person must not:
(a) record another person’s tax file number or maintain such a
record; or
(b) use another person’s tax file number in a manner connecting it
with the other person’s identity; or
(c) divulge or communicate another person’s tax file number to a
third person.
Penalty: $10,000 or imprisonment for 2 years, or both.
(1A) Subsection (1) does not apply:
(a) to the extent required or permitted by, or reasonably necessary in
order to comply with an obligation imposed by, a taxation law or a law of the
Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (h),
(ha), (hb), (hc), (i), (ia), (j), (ka), (m), (n) or (o) of the Income Tax
Assessment Act 1936; or
(b) in connection with the first-mentioned person exercising powers or
performing functions under, or in relation to, a taxation law or a law of the
Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (h),
(ha), (hb), (hc), (i), (ia), (j), (ka), (m), (n) or (o) of the Income Tax
Assessment Act 1936; or
(c) in connection with the first-mentioned person acting on the other
person’s behalf in the conduct of the other person’s
affairs.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1A), see subsection 13.3(3) of the Criminal
Code.
67 Subsection 8WB(2)
Omit “subsection (1)”, substitute
“subsection (1A)”.
68 Section 8XA
Omit “knowingly take action for the purpose of”, substitute
“take action with the intention of”.
69 Subsection 8XB(1)
Omit “, except to the extent required or permitted by a taxation law
or reasonably necessary in order to comply with an obligation imposed by a
taxation law,”.
70 After subsection 8XB(1)
Insert:
(1A) Subsection (1) does not apply to the extent that the
person’s actions are required or permitted by a taxation law or reasonably
necessary in order to comply with an obligation imposed by a taxation
law.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1A), see subsection 13.3(3) of the Criminal
Code.
71 At the end of subsection
8XB(3)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (3), see subsection 13.3(3) of the Criminal
Code.
72 At the end of subsection
8Y(2)
Add:
Note 1: A defendant bears a legal burden in relation to the
matters in subsection (2), see section 13.4 of the Criminal
Code.
Note 2: Subsection (2) does not apply in relation to a
prosecution under Part 2.4 of the Criminal Code.
73 Paragraph 8Z(1)(a)
After “Subdivision A or B”, insert “or against
Division 136 or 137 of the Criminal Code in relation to a taxation
law”.
74 At the end of paragraph
8Z(1)(a)
Add “or”.
75 At the end of paragraph
8Z(1)(b)
Add “or”.
76 Subparagraph 8Z(1)(c)(i)
Omit “, 7 or 7A”.
77 Subparagraph
8Z(1)(c)(ii)
Repeal the subparagraph, substitute:
(ii) section 11.1, 11.4 or 11.5 of the Criminal
Code;
78 At the end of paragraph
8Z(1)(c)
Add “or”.
79 At the end of subsection
8Z(1)
Add:
; or (f) the conviction of a person of an offence against
Division 136 or 137 of the Criminal Code, being an offence that
relates to a taxation law.
80 Subsection 8ZA(7)
Omit “section 7 of the Crimes Act 1914”, substitute
“section 11.1 of the Criminal Code”.
81 At the end of subsection
8ZC(3)
Add:
Note: This section does not apply as an averment. For
averments, see section 8ZL of this Act and section 13.6 of the
Criminal Code.
82 At the end of
section 8ZD
Add:
(3) Part 2.5 of the Criminal Code does not apply to taxation
offences.
83 Paragraph 8ZL(4)(a)
Repeal the paragraph, substitute:
(a) does not apply to any fault element of an offence; and
(aa) does not apply in relation to any offence for which imprisonment is a
penalty; and
84 Subsection 13H(1)
Omit “except for the purposes of the administration of a State tax
law, a Territory tax law or a taxation law,”.
85 After subsection 13H(1)
Insert:
(1A) Subsection (1) does not apply to the extent that the person
makes the record of the information, or divulges or communicates the
information, for the purposes of the administration of a State tax law, a
Territory tax law or a taxation law.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1A), see subsection 13.3(3) of the Criminal
Code.
86 Subsection 13J(2)
Omit “except for the purposes of the administration of a State tax
law or a taxation law,”.
87 After subsection 13J(2)
Insert:
(2A) Subsection (2) does not apply to the extent that the person
makes the record of the information, or divulges or communicates the
information, for the purposes of the administration of a State tax law or a
taxation law.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
88 Section 14R
Omit “unless the departure is authorized by a departure authorization
certificate”.
89 At the end of
section 14R
Add:
(2) Subsection (1) does not apply if the departure is authorised by a
departure authorization certificate.
Note: A
defendant bears an evidential burden in relation to the matters in
subsection (2), see subsection 13.3(3) of the
Criminal Code.
90 Subsection 14Z(2)
Omit “, without reasonable excuse,”.
91 After subsection 14Z(2)
Insert:
(2A) Subsection (2) does not apply to the extent that the person has
a reasonable excuse.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
92 Subsection 14Z(3)
Repeal the subsection.
93 Subsection 14Z(5)
Omit “Subsection 8K(1) and sections 8N and 8P”, substitute
“Subsection 8K(1) and (1B) and section 8N”.
94 After subsection 14ZA(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
95 Section 21
Repeal the section.
96 At the end of subsection
50(4)
Add:
Note 1: The defence in subsection (4) does not apply in
relation to offences under Part 2.4 of the Criminal
Code.
Note 2: A defendant bears a legal burden in relation to the
matters in subsection (4), see section 13.4 of the Criminal
Code.
97 At the end of subsection
51(3)
Add:
Note 1: The defence in subsection (3) does not apply in
relation to offences under Part 2.4 of the Criminal
Code.
Note 2: A defendant bears a legal burden in relation to the
matters in subsection (3), see section 13.4 of the Criminal
Code.
98 At the end of subsection
52(3)
Add:
Note 1: The defence in subsection (3) does not apply in
relation to offences under Part 2.4 of the Criminal
Code.
Note 2: A defendant bears a legal burden in relation to the
matters in subsection (3), see section 13.4 of the Criminal
Code.
99 At the end of subsection
52A(3)
Add:
Note 1: The defence in subsection (3) does not apply in
relation to offences under Part 2.4 of the Criminal
Code.
Note 2: A defendant bears a legal burden in relation to the
matters in subsection (3), see section 13.4 of the Criminal
Code.
100 At the end of subsection
53(3)
Add:
Note 1: The defence in subsection (3) does not apply in
relation to offences under Part 2.4 of the Criminal
Code.
Note 2: A defendant bears a legal burden in relation to the
matters in subsection (3), see section 13.4 of the Criminal
Code.
101 At the end of subsection
54(3)
Add:
Note 1: The defence in subsection (3) does not apply in
relation to offences under Part 2.4 of the Criminal
Code.
Note 2: A defendant bears a legal burden in relation to the
matters in subsection (3), see section 13.4 of the Criminal
Code.
102 After subsection 12-55(2) in
Schedule 1
Insert:
(2A) An offence under subsection (2) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
103 Subsection 12-330(1) in
Schedule 1
Omit “, intentionally or recklessly,”, substitute
“intentionally”.
104 At the end of subsection 16-25(3) in
Schedule 1
Add:
Note: For strict liability, see
section 6.1 of the Criminal Code.
105 At the end of section 16-175 in
Schedule 1
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
106 After subsection 18-100(1) in
Schedule 1
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
107 At the end of subsection 18-100(2) in
Schedule 1
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2), see subsection 13.3(3) of the Criminal
Code.
108 Section 265-70 in
Schedule 1
Repeal the section.
Part 1—Development
Allowance Authority Act 1992
1 At the end of
Chapter 1
Add:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
2 Subsection 114(1)
Repeal the subsection, substitute:
(1) A person who:
(a) has commercial-in-confidence information; and
(b) has it only because of performing duties or functions under this Act;
and
(c) knows that the information is commercial-in-confidence
information;
must not disclose any of the information.
Penalty: Imprisonment for 2 years.
(1A) Subsection (1) does not apply if the disclosure is:
(a) in the course of carrying out functions and duties under this Act;
or
(b) to the Commissioner of Taxation, for the purposes of the
administration of an Act of which the Commissioner of Taxation has the general
administration; or
(c) by order of a court; or
(d) with the consent of the person who applied to have the information
treated as commercial-in-confidence information.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1A), see subsection 13.3(3) of the Criminal
Code.
Part 2—Diesel
and Alternative Fuels Grants Scheme Act 1999
3 Section 21 (note)
Repeal the note, substitute:
Note: Recklessly making a false statement can be an offence
against section 8N of the Taxation Administration Act
1953.
4 Section 22 (note)
Repeal the note, substitute:
Note: Recklessly making a false statement can be an offence
against section 8N of the Taxation Administration Act
1953.
5 Subsection 42(2)
Omit “, 8N or 8P of the Taxation Administration Act
1953”, substitute “or 8N of the Taxation Administration Act
1953, or Division 136 or 137 of the Criminal
Code”.
6 Paragraph 52(2)(d)
Omit “, 8N or 8P of the Taxation Administration Act
1953”, substitute “or 8N of the Taxation Administration Act
1953, or Division 136 or 137 of the Criminal
Code”.
7 At the end of Part I
Add:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
8 At the end of subsection
11(3)
Add:
Note: As a result of this subsection, use of a still in
contravention of this section is an offence under
section 74.
9 At the end of
section 11
Add:
(4) An offence under section 74 as a result of the operation of
subsection (3) of this section is an offence of strict liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
10 Section 54
Repeal the section, substitute:
(1) A vigneron’s still must not be used for distilling spirits from
any material other than wine, or lees of wine.
Penalty: 10 penalty units.
(2) Spirits made by vignerons must be used only to achieve the result of
fortifying Australian wine or as may be prescribed.
Penalty: 10 penalty units.
11 Section 74
Omit “without lawful excuse”.
12 At the end of
Part I
Add:
(1) Subject to subsection (2), Chapter 2 of the Criminal
Code applies to an offence against this Act.
(2) For the purposes of an Excise Prosecution:
(a) Parts 2.1, 2.2, 2.3 and 2.4 of the Criminal Code apply;
and
(b) Parts 2.5 and 2.6 of the Criminal Code do not apply;
and
(c) a reference to criminal responsibility in Chapter 2 of the
Criminal Code is taken to be a reference to responsibility.
(3) This section is not to be interpreted as affecting in any way the
nature of any offence under this Act, the nature of any prosecution or
proceeding in relation to any such offence, or the way in which any such offence
is prosecuted, heard or otherwise dealt with.
(4) Without limiting the scope of subsection (3), this section is not
to be interpreted as affecting in any way the standard or burden of proof for
any offence under this Act that is the subject of an Excise
Prosecution.
(5) In this section:
Excise Prosecution has the meaning given in
section 133.
13 At the end of
section 51
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
14 After subsection 61D(11)
Insert:
(11A) An offence under subsection (11) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
15 After subsection 61E(10)
Insert:
(10A) An offence under subsection (10) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
16 At the end of
section 70
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
17 At the end of
section 76
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
18 After subsection
78AD(14)
Insert:
(14A) An offence under subsection (14) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
19 Paragraph 87AA(b)
Omit “or section 5, 6, 7 or 86 of the Crimes Act
1914”, substitute “, section 6 of the Crimes Act
1914 or section 11.1, 11.2 or 11.5 of the Criminal
Code”.
20 Section 118
Omit “for the purpose”, substitute “with the
intention”.
21 Paragraph 120(1)(vc)
Repeal the paragraph, substitute:
(vc) intentionally obtain or retain diesel fuel rebate, reckless as to the
fact that the person is not entitled to the rebate under
section 78A;
22 Paragraph 120(1)(vd)
Repeal the paragraph, substitute:
(vd) intentionally obtain or retain diesel fuel rebate, reckless as to the
fact that the person is not entitled to the rebate under section 164 of the
Customs Act 1901;
23 Paragraph 120(1)(vi)
Repeal the paragraph, substitute:
(vi) either:
(i) intentionally make a statement to an officer, reckless as to the fact
that the statement is false or misleading in a material particular; or
(ii) intentionally omit from a statement made to an officer any matter or
thing, reckless as to the fact that without the matter or thing the statement is
misleading in a material particular;
24 After subsection 120(1)
Insert:
(1A) For the purposes of an offence against paragraph (1)(vc),
absolute liability applies to the physical element of circumstance of the
offence, the lack of entitlement under section 78A.
Note: For absolute liability, see
section 6.2 of the Criminal Code.
25 Before subsection 120(2)
Insert:
(1B) For the purposes of an offence against paragraph (1)(vd),
absolute liability applies to the physical element of circumstance of the
offence, the lack of entitlement under section 164 of the Customs Act
1901.
Note: For absolute liability, see
section 6.2 of the Criminal Code.
26 Subsection 120(4A)
Omit “intentionally or recklessly enters designated fuel for home
consumption as clean fuel”, substitute “intentionally enters
designated fuel for home consumption as clean fuel, reckless as to the fact that
it is designated fuel”.
27 Subsection 120(5)
Omit “intentionally or recklessly enters clean fuel for home
consumption as designated fuel”, substitute “intentionally enters
clean fuel for home consumption as designated fuel, reckless as to the fact that
it is clean fuel”.
28 Subsection 120(6) (note)
Repeal the note.
29 Subsection 120(7) (note)
Repeal the note.
30 After subsection 120(7)
Insert:
(7A) An offence under subsection (6) or (7) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
31 Paragraph 124(1)(c)
Omit “to prevent”, substitute “with the intention of
preventing”.
32 Subsection 144(4)
Repeal the subsection, substitute:
(4) Subsection (1) does not apply:
(a) to any fault element of an offence; or
(b) in relation to any offence for which imprisonment is a penalty;
or
(c) to proceedings for an indictable offence.
Part 5—Fringe
Benefits Tax Assessment Act 1986
33 At the end of
Part I
Add:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out the
general principles of criminal responsibility.
34 Subsection 5(3)
Omit “, except for the purposes of this Act or otherwise than in the
performance of the person’s duties as an officer,”.
35 After subsection 5(3)
Insert:
(3A) Subsection (3) does not apply to the extent that the person
makes the record of the information, or divulges or communicates the
information, for the purposes of this Act or in the performance of the
person’s duties as an officer.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (3A), see subsection 13.3(3) of the Criminal
Code.
36 At the end of
section 70D
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
37 Subsection 121(2)
Omit “except under the supervision and control of a person who is a
registered nominee of the partnership or company for the purposes of
Part VIIA of the Income Tax Assessment Act 1936”.
38 Subsection 121(2A)
Repeal the subsection, substitute:
(2A) Subsection (2) does not apply to the extent that the person does
the thing under the supervision and control of a person who is a registered
nominee of the partnership or company for the purposes of Part VIIA of the
Income Tax Assessment Act 1936.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
(2B) A natural person who is registered as a tax agent must not allow any
person to do anything specified in paragraph (1)(a) or (b).
Penalty: $1,000.
(2C) Subsection (2B) does not apply to the extent that the person
does the thing under the supervision and control of:
(a) the tax agent; or
(b) a person who is a registered nominee of the tax agent for the purposes
of Part VIIA of the Income Tax Assessment Act 1936.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2C), see subsection 13.3(3) of the Criminal
Code.
39 After subsection 122(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
40 At the end of subsection
122(2)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2), see subsection 13.3(3) of the Criminal
Code.
Part 6—Income
Tax Assessment Act 1936
41 At the end of
Part I
Add:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
42 Subsection 16(2)
Omit “except in the performance of any duty as an officer,
and”.
43 After subsection 16(2)
Insert:
(2A) Subsection (2) does not apply to the extent that the person
makes the record of the information, or divulges or communicates the
information, in the performance of the person’s duties as an
officer.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
44 Paragraph 16(4A)(c)
Omit “except to a person or employee under the control of the Royal
Commission for the purposes of, or in connection with, the inquiry being
conducted by the Royal Commission”.
45 Paragraph 16(4A)(e)
Omit “or this paragraph”, substitute “or
subsection (4AAA)”.
46 Subparagraph
16(4A)(e)(i)
Omit “except to the Royal Commission or a person or employee under
the control of the Royal Commission for the purposes of, or in connection with,
the inquiry being conducted by the Royal Commission”.
47 After subsection 16(4A)
Insert:
(4AAA) Paragraph (4A)(c) and subparagraph (4A)(e)(i) do not
apply to the extent that the person divulges or communicates the information to
the Royal Commission or a person or employee under the control of the Royal
Commission for the purposes of, or in connection with, the inquiry being
conducted by the Royal Commission.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4AAA), see subsection 13.3(3) of the Criminal
Code.
48 Subsection 16(4E)
Repeal the subsection, substitute:
(4E) Where information is communicated to the Attorney-General under
paragraph (4A)(b), the Attorney-General may communicate the information to
the Commissioner of the Australian Federal Police.
(4EA) Subject to subsection (4E), the Attorney-General must not
divulge or communicate information communicated to the Attorney-General under
paragraph (4A)(b).
(4EB) Subsection (4EA) does not apply to the extent that the
Attorney-General divulges or communicates the information to a person or
employee under his or her control for the purposes of, or in connection with,
the performance by the Attorney-General of his or her function under
subsection (4E).
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4EB), see subsection 13.3(3) of the Criminal
Code.
(4EC) A person who has ceased to be the Attorney-General must not make a
record of information communicated to the person under paragraph (4A)(b),
or divulge or communicate the information, in any circumstances.
(4ED) A person to whom information has been communicated in accordance
with subsection (4EB) or (4EE) must not:
(a) while he or she is a person or employee under the control of the
Attorney-General—divulge or communicate the information; or
(b) after he or she ceases to be a person or employee under the control of
the Attorney-General—make a record of the information, or divulge or
communicate the information, in any circumstances.
(4EE) Paragraph (4ED)(a) does not apply to the extent that the person
divulges or communicates the information to the Attorney-General or another
person or employee under the control of the Attorney-General for the purposes
of, or in connection with, the performance by the Attorney-General of his or her
function under subsection (4E).
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4EE), see subsection 13.3(3) of the Criminal
Code.
49 Subsection 16(4F)
Repeal the subsection, substitute:
(4F) Where information is communicated to the Commissioner of the
Australian Federal Police under subsection (4E):
(a) the Commissioner of the Australian Federal Police must not divulge or
communicate the information; and
(b) a person who has ceased to be the Commissioner of the Australian
Federal Police must not make a record of the information, or divulge or
communicate the information, in any circumstances; and
(c) a person to whom information has been communicated in accordance with
subsection (4FAA) or (4FAB) must not:
(i) while he or she is a person or employee under the control of the
Commissioner of the Australian Federal Police—divulge or communicate the
information; or
(ii) after he or she ceases to be a person or employee under the control
of the Commissioner of the Australian Federal Police—make a record of the
information, or divulge or communicate the information, in any
circumstances.
(4FAA) Paragraph (4F)(a) does not apply to the extent that the
Commissioner of the Australian Federal Police divulges or communicates the
information to a person or employee under his or her control for the purposes
of, or in connection with, the performance by that person or employee of the
duties of his or her office or employment.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4FAA), see subsection 13.3(3) of the Criminal
Code.
(4FAB) Subparagraph (4F)(c)(i) does not apply to the extent that the
person divulges or communicates the information:
(a) to the Commissioner of the Australian Federal Police for the purposes
of, or in connection with, the performance by the Commissioner of the Australian
Federal Police of the duties of his or her office; or
(b) another person or employee under the control of the Commissioner of
the Australian Federal Police for the purposes of, or in connection with, the
performance by that person or employee of the duties of his or her office or
employment, as the case may be.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4FAB), see subsection 13.3(3) of the Criminal
Code.
50 Subsection 16(4FA)
Repeal the subsection, substitute:
(4FA) Where information is communicated to the Director of Public
Prosecutions under paragraph (4A)(ba):
(a) the Director of Public Prosecutions must not divulge or communicate
the information; and
(b) a person who is no longer the Director of Public Prosecutions must not
make a record of the information, or divulge or communicate the information, in
any circumstances; and
(c) a person to whom information has been communicated in accordance with
subsection (4FAAA) or (4FAAB) must not:
(i) while he or she is a person or employee under the control of the
Director of Public Prosecutions—divulge or communicate the information;
or
(ii) when he or she is no longer a person or employee under the control of
the Director of Public Prosecutions—make a record of the information, or
divulge or communicate the information, in any circumstances.
(4FAAA) Paragraph (4FA)(a) does not apply to the extent that the
Director of Public Prosecutions divulges or communicates the information to a
person or employee under his or her control for the purposes of, or in
connection with, the performance by that person or employee of the duties of his
or her office or employment.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4FAAA), see subsection 13.3(3) of the
Criminal Code.
(4FAAB) Subparagraph (4FA)(c)(i) does not apply to the extent that
the person divulges or communicates the information to:
(a) the Director of Public Prosecutions for the purposes of, or in
connection with, the performance by the Director of Public Prosecutions of the
duties of his or her office; or
(b) to another person or employee under the control of the Director of
Public Prosecutions, for the purposes of, or in connection with, the performance
by that other person or employee of the duties of his or her office or
employment, as the case may be.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4FAAB), see subsection 13.3(3) of the
Criminal Code.
51 Subsection 16(4FB)
Repeal the subsection, substitute:
(4FB) Where information is communicated to a Special Prosecutor under
paragraph (4A)(ba):
(a) the Special Prosecutor must not divulge or communicate the
information; and
(b) a person who is no longer a Special Prosecutor must not make a record
of the information, or divulge or communicate the information, in any
circumstances; and
(c) a person to whom information has been communicated in accordance with
subsection (4FBA) or (4FBB) must not:
(i) while he or she is a person or employee under the control of the
Special Prosecutor—divulge or communicate the information; or
(ii) when he or she is no longer a person or employee under the control of
the Special Prosecutor—make a record of the information, or divulge or
communicate the information, in any circumstances.
(4FBA) Paragraph (4FB)(a) does not apply to the extent that the
Special Prosecutor divulges or communicates the information to a person or
employee under his or her control for the purposes of, or in connection with,
the performance by that person or employee of the duties of his or her office or
employment.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4FBA), see subsection 13.3(3) of the Criminal
Code.
(4FBB) Subparagraph (4FB)(c)(i) does not apply to the extent that the
person divulges or communicates the information to:
(a) the Special Prosecutor for the purposes of, or in connection with, the
performance by the Special Prosecutor of the duties of his or her office;
or
(b) to another person or employee under the control of the Special
Prosecutor, for the purposes of, or in connection with, the performance by that
other person or employee of the duties of his or her office or employment, as
the case may be.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4FBB), see subsection 13.3(3) of the Criminal
Code.
52 Subsection 16(4G)
Omit “(4A)”, substitute “(4AAA)”.
53 Subsection 16(4H)
Omit “(4E)”, substitute “(4EB), (4ED) or
(4EE)”.
54 Subsection 16(4J)
Omit “, (4E), (4F), (4FA) or (4FB)”, substitute “,
(4AAA), (4E), (4EB), (4EE), (4FAA), (4FAB), (4FAAA), (4FAAB), (4FBA) or
(4FBB)”.
55 Subsection 16(4JA)
Omit “or subsection (4FA) or (4FB)”, substitute “or
subsection (4FAAA), (4FAAB), (4FBA) or (4FBB)”.
56 Subsection 16(4JB)
Omit “, except for the purposes of, or in connection with, the
prosecution of a person for a tax-related offence”.
57 After subsection 16(4JB)
Insert:
(4JC) Subsection (4JB) does not apply to the extent that the person
makes the record of the information, or divulges or communicates the
information, for the purposes of, or in connection with, the prosecution of a
person for a tax-related offence.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4JC), see subsection 13.3(3) of the Criminal
Code.
58 Paragraph 16(5C)(a)
Omit “except in the performance of a duty as an officer or employee
of the Commonwealth,”.
59 After subsection 16(5C)
Insert:
(5CA) Paragraph (5C)(a) does not apply to the extent that the person
makes the record of the information, or divulges or communicates the
information, in the performance of a duty as an officer or employee of the
Commonwealth.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (5CA), see subsection 13.3(3) of the Criminal
Code.
60 After subsection
102AAZG(2)
Insert:
(2A) An offence under subsection (2) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
61 At the end of subsection
102AAZG(4)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4), see subsection 13.3(3) of the Criminal
Code.
62 At the end of subsection
102AAZG(7)
Add:
Note 1: The defence under subsection (7) does not apply
in relation to offences under Part 2.4 of the Criminal
Code.
Note 2: A defendant bears a legal burden in relation to the
matters in subsection (7), see section 13.4 of the Criminal
Code.
63 After subsection
124ZADA(3)
Insert:
(3A) An offence under subsection (3) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
64 At the end of
section 124ZADB
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
65 Paragraph 128AE(2A)(a)
Omit “8L, 8N, 8P, 8Q, 8T or 8U of the Taxation Administration Act
1953”, substitute “8L, 8N, 8Q, 8T or 8U of the Taxation
Administration Act 1953, or against Division 136 or 137 of the
Criminal Code in relation to a taxation law (within the meaning of the
Taxation Administration Act 1953)”.
66 Paragraph 214A(2)(e)
Omit “8P,”.
67 Section 251A (subparagraph (b)(i)
of the definition of serious taxation offence)
Omit “, 7 or 7A”.
68 Section 251A (subparagraph (b)(ii)
of the definition of serious taxation offence)
Repeal the subparagraph, substitute:
(ii) section 11.1, 11.4 or 11.5 of the Criminal
Code;
69 Paragraph 251K(1)(a)
Omit “8P, 8T or 8U of the Taxation Administration Act
1953”, substitute “8N, 8T or 8U of the Taxation
Administration Act 1953, or against Division 136 or 137 of the
Criminal Code in relation to a taxation law (within the meaning of the
Taxation Administration Act 1953)”.
70 Subparagraph
251K(1)(b)(i)
Omit “, 7 or 7A”.
71 Subparagraph
251K(1)(b)(ii)
Repeal the subparagraph, substitute:
(ii) section 11.1, 11.4 or 11.5 of the Criminal
Code;
72 At the end of
section 251KG
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
73 At the end of
section 251KH
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
74 After subsection
251KJ(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
75 At the end of subsection
251KJ(2)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2), see subsection 13.3(3) of the Criminal
Code.
76 After subsection
251KK(2)
Insert:
(3) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
77 Subsection 251N(2)
Omit “except under the supervision and control of a registered
nominee of the partnership or company”.
78 Subsection 251N(2A)
Repeal the subsection, substitute:
(2A) Subsection (2) does not apply to the extent that the person does
the thing under the supervision and control of a registered nominee of the
partnership or company.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
(2B) A natural person who is registered as a tax agent must not allow any
person to do anything specified in paragraph (1)(a) or (b).
Penalty: $1,000.
(2C) Subsection (2B) does not apply to the extent that the person
does the thing under the supervision and control of:
(a) the tax agent; or
(b) a registered nominee of the tax agent.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2C), see subsection 13.3(3) of the Criminal
Code.
79 After subsection 252(4)
Insert:
(4A) An offence under subsection (4) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
80 After subsection 252A(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
81 At the end of subsection
262A(1AA)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1AA), see subsection 13.3(3) of the Criminal
Code.
82 At the end of subsection
262A(4AAA)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4AAA), see subsection 13.3(3) of the Criminal
Code.
83 At the end of subsection
262A(4ACA)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4ACA), see subsection 13.3(3) of the Criminal
Code.
84 At the end of subsection
262A(5)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (5), see subsection 13.3(3) of the Criminal
Code.
85 After subsection 262A(5)
Insert:
(5A) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
86 After subsection
264AA(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
87 At the end of
section 465
Add:
(2) An offence under section 462, 462A, 463, 464 or 464A is an
offence of strict liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
88 At the end of
section 621
Add:
(2) An offence under section 615, 616, 617, 618, 619 or 620 is an
offence of strict liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
89 Subsection 245-265(8) in
Schedule 2C
Omit “, without reasonable excuse, intentionally or
recklessly”.
90 After subsection 245-265(8) in
Schedule 2C
Insert:
(8A) Subsection (8) does not apply to the extent that the person has
a reasonable excuse.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (8A), see subsection 13.3(3) of the Criminal
Code.
91 Subsection 393-30(3) in Schedule 2G
(note)
Omit “, 8N or 8P”, substitute “or
8N”.
Part 7—Income
Tax Assessment Act 1997
92 After subsection
41-50(4)
Insert:
(5) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
93 At the end of
section 41-55
Add:
(6) An offence under subsection (4) or (5) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
94 After subsection
121-20(5)
Insert:
(6) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
95 After subsection
121-25(2)
Insert:
(2A) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
96 After subsection
165-115ZC(5)
Insert:
Offences are strict liability
(5A) An offence under subsection (4) or (5) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
97 Subsection 387-205(2)
Omit “, without reasonable excuse,”.
98 After subsection
387-205(2)
Insert:
(2A) Subsection (2) does not apply to the extent that the person has
a reasonable excuse.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
99 Paragraph 387-205(3)(c)
Omit “, without reasonable excuse,”.
100 After subsection
387-205(3)
Insert:
(3A) Paragraph (3)(c) does not apply to the extent that the person
has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (3A), see subsection 13.3(3) of the Criminal
Code.
101 After the heading to
Part 5-35
Insert:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out the
general principles of criminal responsibility.
Part 8—Petroleum
Resource Rent Tax Assessment Act 1987
102 At the end of
Part I
Add:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
103 Subsection 17(3)
Omit “, except for the purposes of this Act or otherwise than in the
performance of the person’s duties as an officer,”.
104 After subsection 17(3)
Insert:
(3A) Subsection (3) does not apply to the extent that the person
makes the record of the information, or divulges or communicates the
information, for the purposes of this Act or in the performance of the
person’s duties as an officer.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (3A), see subsection 13.3(3) of the Criminal
Code.
105 At the end of subsection
17(5)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (5), see subsection 13.3(3) of the Criminal
Code.
106 Subsection 45A(5)
Omit “, without reasonable excuse,”.
107 After subsection 45A(5)
Insert:
(5A) Subsection (5) does not apply to the extent that the person has
a reasonable excuse.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (5A), see subsection 13.3(3) of the Criminal
Code.
108 Before subsection
45A(6)
Insert:
(5B) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
109 Subsection 45B(5)
Omit “, without reasonable excuse,”.
110 After subsection 45B(5)
Insert:
(5A) Subsection (5) does not apply to the extent that the person has
a reasonable excuse.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (5A), see subsection 13.3(3) of the Criminal
Code.
111 Before subsection
45B(6)
Insert:
(5B) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
112 After subsection 61(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
113 After subsection 112(2)
Insert:
(2A) An offence under subsection (1) or (2) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
114 At the end of subsection
112(3)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (3), see subsection 13.3(3) of the Criminal
Code.
115 At the end of subsection 112(4) (before the
penalty)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4), see subsection 13.3(3) of the Criminal
Code.
Part 9—Product
Grants and Benefits Administration Act 2000
116 Section 29 (note)
Repeal the note, substitute:
Note: Recklessly making a false statement can be an offence
against section 8N of the Taxation Administration Act
1953.
117 Section 30 (note)
Repeal the note, substitute:
Note: Recklessly making a false statement can be an offence
against section 8N of the Taxation Administration Act
1953.
118 Subsection 43(2)
Omit “, 8N or 8P of the Taxation Administration Act
1953”, substitute “or 8N of the Taxation Administration Act
1953, or Division 136 or 137 of the Criminal
Code”.
119 After section 4
Insert:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
120 Section 15
Omit “except as allowed by the regulations, ”.
121 At the end of
section 15
Add:
(2) Paragraph (1)(b) does not apply to the extent that the refining
or distillation is allowed by the regulations.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2), see subsection 13.3(3) of the Criminal
Code.
122 At the end of subsection
16(2)
Add:
Note: A defendant bears a legal burden in relation to the
matters in subsection (2), see section 13.4 of the Criminal
Code.
Part 11—Superannuation
Guarantee (Administration) Act 1992
123 At the end of
Part 1
Add:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
124 Subsection 45(2)
Repeal the subsection, substitute:
(2) Subject to subsection (3), a person to whom this section applies
must not:
(a) make a record of any protected information; or
(b) whether directly or indirectly, divulge or communicate to a person any
protected information concerning another person.
Penalty: Imprisonment for 2 years.
(2A) Subsection (2) does not apply to the extent that the record is
made, or the information divulged or communicated:
(a) under or for the purposes of this Act; or
(b) in the performance of duties, as a person to whom this section
applies, under or in relation to this Act.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
125 At the end of subsection
79(5)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (5), see subsection 13.3(3) of the Criminal
Code.
126 Subsection 79(6)
Omit “, without reasonable excuse,”.
127 After subsection 79(6)
Insert:
(6A) Subsection (6) does not apply to the extent that the person has
a reasonable excuse.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (6A), see subsection 13.3(3) of the Criminal
Code.
128 At the end of
section 79
Add:
(7) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
Part 12—Taxation
(Interest on Overpayments and Early Payments) Act 1983
129 At the end of
Part I
Add:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
130 Subsection 8(2)
Omit “except for the purposes of this Act or otherwise than in the
performance of his or her duties as an officer, and”.
131 After subsection 8(2)
Insert:
(2A) Subsection (2) does not apply to the extent that the person
makes the record of the information, or divulges or communicates the
information, for the purposes of this Act or in the performance of the
person’s duties as an officer.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
Part 13—Tobacco
Charges Assessment Act 1955
132 At the end of
Part I
Add:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
133 Subsection 10(2)
Omit “except in the performance of a duty as an officer,
and”.
134 After subsection 10(2)
Insert:
(2A) Subsection (2) does not apply to the extent that the person
makes the record of the information, or divulges or communicates the
information, in the performance of the person’s duties as an
officer.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
135 At the end of subsection
10(4)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4), see subsection 13.3(3) of the Criminal
Code.
136 After subsection 40(2A)
Insert:
(2B) An offence under subsection (2A) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
Part 14—Wool
Tax (Administration) Act 1964
137 At the end of
Part I
Add:
Chapter 2 of the Criminal Code applies to all offences
against this Act.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
138 Subsection 8(2)
Omit “except in the performance of a duty as an officer,
and”.
139 After subsection 8(2)
Insert:
(2A) Subsection (2) does not apply to the extent that the person
makes the record of the information, or divulges or communicates the
information, in the performance of the person’s duties as an
officer.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2A), see subsection 13.3(3) of the Criminal
Code.
140 At the end of subsection
8(4)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4), see subsection 13.3(3) of the Criminal
Code.
141 After subsection 13(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
142 After subsection 14(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
143 After subsection 15(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
144 After subsection 16(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
145 After subsection 21(3)
Insert:
(4) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
146 After subsection 22(3)
Insert:
(4) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
147 After subsection 22A(3)
Insert:
(4) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
148 After subsection 22B(2)
Insert:
(3) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
149 After subsection 23(5)
Insert:
(6) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
150 Section 24
Omit “Except in pursuance of an arrangement with the Commissioner,
a”, substitute “A”.
151 Paragraph 24(a)
Omit “unless he is in possession of a prescribed certificate, or a
certificate of appraisement, in respect of the wool”.
152 Paragraph 24(b)
Omit “unless he is in possession of a prescribed certificate in
respect of the wool”.
153 At the end of
section 24
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply to the extent that the
person’s actions were in pursuance of an arrangement with the
Commissioner.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (3), see subsection 13.3(3) of the Criminal
Code.
(4) Paragraph (1)(a) does not apply if the person is in possession of
a prescribed certificate, or a certificate of appraisement, in respect of the
wool.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (4), see subsection 13.3(3) of the Criminal
Code.
(5) Paragraph (1)(b) does not apply if the person is in possession of
a prescribed certificate in respect of the wool.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (5), see subsection 13.3(3) of the Criminal
Code.
154 Section 25
Omit “, unless he is in possession of a prescribed certificate in
respect of the wool”.
155 At the end of
section 25
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply to the extent that the person is in
possession of a prescribed certificate in respect of the wool.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (3), see subsection 13.3(3) of the Criminal
Code.
156 At the end of
section 26
Add:
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
157 Subsection 27(1)
Omit “unless he is in possession of a certificate in respect of the
wool”.
158 After subsection 27(1)
Insert:
(1A) Subsection (1) does not apply to the extent that the person is
in possession of a certificate in respect of the wool.
Note: A defendant bears an evidential burden in relation to
the matters in subsection (1A), see subsection 13.3(3) of the Criminal
Code.
159 After subsection 27(2)
Insert:
(3) An offence under this section is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
160 Paragraph 27A(1)(d)
Omit “knowingly”.
161 After subsection 86(6)
Insert:
(6A) An offence under subsection (6) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
162 After subsection 89(1)
Insert:
(1A) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
163 At the end of subsection
89(2)
Add:
Note: A defendant bears an evidential burden in relation to
the matters in subsection (2), see subsection 13.3(3) of the Criminal
Code.