(1) A person who, by conduct engaged in outside Australia :
(a) conspires, or attempts, to carry out in a State or Territory; or
(b) aids, abets, counsels or procures, or is in any way directly or indirectly knowingly concerned in, or party to, the carrying out in a State or Territory of;
a dealing in drugs referred to in subsection 6(1) that constitutes an offence against a law of that State or Territory commits an offence against this section and is punishable, on conviction, by the same penalty as would be applicable if the person were convicted of the first - mentioned offence.
(2) For the purposes of an offence against this section, absolute liability applies to such of the following physical elements of circumstance as are relevant to the offence:
(a) that the conduct is engaged in outside Australia ;
(b) that the dealing in drugs is carried out, or is to be carried out, in a State or Territory;
(c) that the carrying out of the dealing in drugs constitutes an offence against a law of that State or Territory;
(d) if paragraph 6(1)(f) applies--that the importation is into Australia , or the exportation is from Australia ;
(e) if paragraph 6(1)(fa) or (g) applies--that the substance is listed in Table I or II in the Annex to the Convention.
Note: For absolute liability see section 6.2 of the Criminal Code .