(1) A person shall not:
(a) make or mend, or begin or prepare to make or mend;
(b) buy, sell, receive or dispose of, or offer to buy, sell, procure or dispose of; or
(c) have in his or her possession;
a machine, engine, tool, plate, die or other instrument that, to his or her knowledge, has been used, has been adapted for use, or is intended for use, in, or in connection with, the making of counterfeit money or counterfeit prescribed securities.
Penalty:
(a) in the case of a person other than a body corporate--imprisonment for 10 years; or
(b) in the case of a body corporate--500 penalty units.
(2) A person shall not:
(a) buy, sell, receive or dispose of, or offer to buy, sell, procure or dispose of; or
(b) have in his or her possession;
bullion, paper, metal, ink, dye or other material that, to his or her knowledge, has been used, or is intended for use, in, or in connection with, the making of counterfeit money or counterfeit prescribed securities.
Penalty:
(a) in the case of a person, not being a body corporate--imprisonment for 10 years; or
(b) in the case of a person, being a body corporate-- 500 penalty units .
(3) Subsections ( 1) and (2) do not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection ( 3) (see subsection 13.3(3) of the Criminal Code ).