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TAXATION LEGISLATION AMENDMENT (APPLICATION OF CRIMINAL CODE) REGULATIONS 2001 (NO. 1) 2001 NO. 321 - SCHEDULE 2

Amendments of Income Tax Assessment Regulations 1997

(regulation 4)

[1] After subregulation 61-330.01 (3), including the penalty

insert

(3A)
An offence against subregulation (3) is an offence of strict liability.

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

[2] After subregulation 61-330.01 (6), including the penalty

insert

(7)
An offence against subregulation (6) is an offence of strict liability.

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



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