Commonwealth Numbered Regulations

TAXATION LEGISLATION AMENDMENT (APPLICATION OF CRIMINAL CODE) REGULATIONS 2001 (NO. 1) 2001 NO. 321 - SCHEDULE 5

(regulation 7)

[1] Subregulations 19 (8) and (9)

substitute

(8)

A person (the principal ) must not authorise or allow another person:

(a)

to sign; or

(b)

to use unsigned;

a document required by these Regulations to be signed in the principal's own name and by the principal personally, or in the principal's own name before the signature of another person.

Penalty:
5 penalty units.

(9)

A person (the principal ) must not directly or indirectly be party to:

(a)

the signing by another person; or

(b)

the use unsigned;

of a document required by these Regulations to be signed in the principal's own name and by the principal personally, or in the principal's own name before the signature of another person.

Penalty:
5 penalty units.

(10)

A person must not:

(a)

sign or purport to sign in the person's own name or in any other name; or

(b) use unsigned;
a document required by these Regulations to be signed personally by, or in the name of, another person.

Penalty:
5 penalty units.

(11)

An offence against subregulation (8), (9) or (10) is an offence of strict liability.

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

(12)

It is a defence to a prosecution for an offence against subregulation (8), (9) or (10) if the person proves that he or she acted in accordance with these Regulations.

Note
A defendant bears a legal burden in relation to the matter mentioned in subregulation (12) (see section 13.4 of the Criminal Code ).