Commonwealth Consolidated Acts

RETIREMENT SAVINGS ACCOUNTS ACT 1997 - SECT 67B

  (1)   A person commits an offence if:

  (a)   the person is, or acts as, an auditor of an RSA provider for the purposes of this Act; and

  (b)   the person is disqualified under section   67 from being or acting as an auditor of that RSA provider; and

  (c)   the person knows that he or she is so disqualified.

Penalty:   Imprisonment for 2 years.

  (2)   A person commits an offence if:

  (a)   the person is, or acts as, an auditor of an RSA provider for the purposes of this Act; and

  (b)   the person is disqualified under section   67 from being or acting as an auditor of that RSA provider; and

  (c)   the person knows that he or she is so disqualified.

Penalty:   60 penalty units.

  (3)   Subsection   (2) is an offence of strict liability.

Note:   For strict liability , see section   6.1 of the Criminal Code .