Commonwealth Numbered Regulations

TAXATION LEGISLATION AMENDMENT (APPLICATION OF CRIMINAL CODE) REGULATIONS 2001 (NO. 1) 2001 NO. 321 - SCHEDULE 3

(regulation 5)

[1] After subregulation 10B (2), including the penalty

insert

(2A)

An offence against subregulation (2) is an offence of strict liability.

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

[2] After subregulation 10B (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 .

[3] After subregulation 10B (4), including the penalty

insert

(5)

An offence against subregulation (4) is an offence of strict liability.

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