Commonwealth Numbered Regulations

TAXATION LEGISLATION AMENDMENT (APPLICATION OF CRIMINAL CODE) REGULATIONS 2001 (NO. 1) 2001 NO. 321 - SCHEDULE 4

(regulation 6)

[1] Regulation 10

omit

A person who

insert

(1) A person who

[2] Regulation 10

insert

(2)

An offence against subregulation (1) is an offence of strict liability.

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