Commonwealth Numbered Regulations

TAXATION LEGISLATION AMENDMENT (APPLICATION OF CRIMINAL CODE) REGULATIONS 2001 (NO. 1) 2001 NO. 321 - SCHEDULE 6

(regulation 8)

[1] Subregulation 7A (2)

substitute

(2)

An intermediary is guilty of an offence if:

(a)

the intermediary gives false particulars to the Commissioner; and

(b)

the intermediary is reckless as to whether the particulars are false.

Penalty:
5 penalty units.

[2] Regulation 24

omit

[3] After subregulation 39 (1), including the penalty

insert

(1A)

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

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