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Treasury Legislation Amendment (Application of Criminal Code) Bill (No. 2) 2001
Schedule 3 Taxation Administration Act 1953

   

1  Section 2

Insert:

engage in conduct means:

                     (a)  do an act; or

                     (b)  omit to perform an act.

2  After section 2

Insert:

2A   Application of the Criminal Code

                   Chapter 2 of the Criminal Code applies to all offences against this Act.

Note:          Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

3  Subsection 3C(2)

Omit “, except for the purposes of this Act or otherwise than in the performance of the person’s duties as an officer,”.

4  After subsection 3C(2)

Insert:

          (2A)  Subsection (2) does not apply to the extent that the person makes the record of the information, discloses the information or produces the document, for the purposes of this Act or in the performance of the person’s duties as an officer.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code .

5  Subsection 3D(15)

Repeal the subsection, substitute:

           (15)  Where information is communicated under paragraph (11)(e) to the commanding officer of a Police Force:

                     (a)  that commanding officer must not divulge or communicate the information; and

                     (b)  a person who is no longer the commanding officer of that Police Force must not make a record of the information, or divulge or communicate the information, in any circumstances; and

                     (c)  a person to whom information has been communicated in accordance with subsection (15A) or (15B) must not:

                              (i)  while he or she is a person or employee under the control of the commanding officer of that Police Force—divulge or communicate the information; or

                             (ii)  when he or she is no longer a person or employee under the control of the commanding officer of that Police Force—make a record of the information, or divulge or communicate the information, in any circumstances.

        (15A)  Paragraph (15)(a) does not apply where the commanding officer, while still the commanding officer of that Police Force, divulges or communicates the information to a person or employee under his or her control for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (15A), see subsection 13.3(3) of the Criminal Code .

         (15B)  Subparagraph (15)(c)(i) does not apply where the person, while he or she is a person or employee under the control of the commanding officer of that Police Force, divulges or communicates the information to:

                     (a)  that commanding officer for the purposes of, or in connection with, the performance by that commanding officer of the duties of his or her office; or

                     (b)  to another person or employee under the control of that commanding officer for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (15B), see subsection 13.3(3) of the Criminal Code .

6  At the end of subsection 3D(16)

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (16), see subsection 13.3(3) of the Criminal Code .

7  Subsection 3D(19)

Omit “(15)”, substitute “(15A), (15B)”.

8  Subsection 3E(2)

Repeal the subsection, substitute:

             (2)  Where information is communicated to an officer under subsection (1) of this section or paragraph 3EA(3)(e), the officer must not divulge or communicate the information to another person, or make a record of the information.

          (2A)  Subsection (2) does not apply to the extent that the information was divulged or communicated, or the record of the information was made, for, or in connection with:

                     (a)  the investigation of a serious offence; or

                     (b)  an investigation relating to the making, or proposed or possible making, of a proceeds of crime order.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code .

          (2B)  A person to whom information has been communicated in accordance with subsection (2A) or (2C) must not divulge or communicate the information to another person, or make a record of the information.

          (2C)  Subsection (2B) does not apply to the extent that the information was divulged or communicated, or the record of the information was made, for, or in connection with, the investigation mentioned in subsection (2A).

Note:          A defendant bears an evidential burden in relation to the matters in subsection (2C), see subsection 13.3(3) of the Criminal Code .

9  Subsection 3E(3)

Omit “or (2)”, substitute “, (2A) or (2C)”.

10  Subsection 3E(4)

After “(2)”, insert “, (2B)”.

11  Subsection 3E(5)

Omit all the words after “record of the information”.

12  After subsection 3E(5)

Insert:

          (5A)  Subsection (5) does not apply to the extent that the information was divulged or communicated, or the record of the information was made, for, or in connection with:

                     (a)  the prosecution referred to in subparagraph (4)(a)(i); or

                     (b)  the proceedings referred to in subparagraph (4)(a)(ii).

Note:          A defendant bears an evidential burden in relation to the matters in subsection (5A), see subsection 13.3(3) of the Criminal Code .

13  Subsection 3E(6B)

After “(2)”, insert “or (2B)”.

14  Paragraph 3E(6C)(a)

Omit “, except for the purposes of, or in connection with, the disclosure of the information to an authorised law enforcement agency officer”.

15  After subsection 3E(6C)

Insert:

        (6CA)  Paragraph (6C)(a) does not apply to the extent that the information was divulged or communicated, or the record of the information was made, for the purposes of, or in connection with, the disclosure of the information to an authorised law enforcement agency officer.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (6CA), see subsection 13.3(3) of the Criminal Code .

16  Subsection 3E(11) (paragraph (b) of the definition of tax-related offence )

After “ Crimes Act 1914 ”, insert “or the Criminal Code ”.

17  Subsection 8A(1) (paragraph (a) of the definition of prescribed offence )

Omit “, 8P or 8Q”, substitute “or 8Q, or against Division 136 or 137 of the Criminal Code in relation to a taxation law”.

18  Subsection 8A(1) (paragraph (b) of the definition of prescribed offence )

Omit “7 of the Crimes Act 1914 ”, substitute “11.1 of the Criminal Code ”.

19  Subsection 8A(1) (subparagraph (b)(i) of the definition of taxation offence )

Omit “, 7 or 7A”.

20  Subsection 8A(1) (subparagraph (b)(ii) of the definition of taxation offence )

Repeal the subparagraph, substitute:

                             (ii)  section 11.1, 11.4 or 11.5 of the Criminal Code ;

21  Subparagraph 8B(1)(b)(i)

Omit “, 7 or 7A”.

22  Subparagraph 8B(1)(b)(ii)

Repeal the subparagraph, substitute:

                             (ii)  section 11.1, 11.4 or 11.5 of the Criminal Code ;

23  Subsection 8B(3)

Omit “7 of the Crimes Act 1914 ”, substitute “11.1 of the Criminal Code ”.

24  Paragraph 8C(1)(a)

Omit “a approved”, substitute “an approved”.

25  Subsection 8C(1)

Omit “to the extent that the person is capable of doing so”.

26  After subsection 8C(1)

Insert:

          (1A)  An offence under subsection (1) is an offence of absolute liability.

Note:          For absolute liability , see section 6.2 of the Criminal Code .

          (1B)  Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (1B), see subsection 13.3(3) of the Criminal Code .

27  Subsection 8D(1)

Omit “to the extent that the person is capable of doing so”.

28  After subsection 8D(1)

Insert:

          (1A)  An offence under subsection (1) is an offence of strict liability.

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

          (1B)  Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (1B), see subsection 13.3(3) of the Criminal Code .

29  Section 8H

Omit “to the extent that the person is capable of doing so”.

30  At the end of section 8H

Add:

             (2)  An offence under subsection (1) is an offence of strict liability.

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

             (3)  Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (3), see subsection 13.3(3) of the Criminal Code .

31  Subparagraph 8J(3)(a)(i)

Omit “8K(1) or 8L(1) or section 8N, 8P”, substitute “8K(1) or (1B) or 8L(1) or (1A) or section 8N”.

32  Subparagraph 8J(3)(b)(i)

Omit “, 7 or 7A”.

33  Subparagraph 8J(3)(b)(ii)

Repeal the subparagraph, substitute:

                             (ii)  section 11.1, 11.4 or 11.5 of the Criminal Code ;

34  Subsection 8J(4)

Omit “8K(1) or 8L(1) or section 8N, 8P”, substitute “8K(1) or (1B) or 8L(1) or (1A) or section 8N”.

35  Subsection 8J(6)

Omit “8K(1) or 8L(1)”, substitute “8K(1) or (1B) or 8L(1) or (1A) includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against subsection 8K(1) or (1B) or 8L(1) or (1A)”.

36  Subsection 8J(7)

Omit “, 8P” (wherever occurring).

37  Subsection 8J(7)

Omit “7 of the Crimes Act 1914 ”, substitute “11.1 of the Criminal Code ”.

38  Subsection 8K(1)

Repeal the subsection, substitute:

             (1)  A person is guilty of an offence if:

                     (a)  the person makes a statement to a taxation officer; and

                     (b)  the statement is false or misleading in a material particular.

          (1A)  In subsection (1), absolute liability applies to the circumstance, that the statement is false or misleading in a material particular.

Note:          For absolute liability , see section 6.2 of the Criminal Code .

          (1B)  A person is guilty of an offence if:

                     (a)  the person makes a statement to a taxation officer; and

                     (b)  the person omits any matter or thing from the statement; and

                     (c)  the statement is misleading in a material particular because of the omission.

          (1C)  In subsection (1B), absolute liability applies to:

                     (a)  the conduct, that the person omits a matter or thing; and

                     (b)  the circumstance, that the statement is misleading in a material particular.

Note:          For absolute liability , see section 6.2 of the Criminal Code .

39  Subsection 8K(2)

Omit “subsection (1)”, substitute “subsection (1) or (1B)”.

40  At the end of subsection 8K(2)

Add:

Note:          The defendant bears a legal burden in relation to the matter in subsection (2), see section 13.4 of the Criminal Code .

41  Subsection 8K(3)

Omit “paragraph (1)(b)”, substitute “subsection (1B)”.

42  Subsection 8L(1)

Repeal the subsection, substitute:

             (1)  A person is guilty of an offence if:

                     (a)  the person is required under, or pursuant to, a taxation law to keep any accounts, accounting records or other records; and

                     (b)  the person keeps the accounts or records; and

                     (c)  the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate.

          (1A)  A person is guilty of an offence if:

                     (a)  the person is required under, or pursuant to, a taxation law to make a record of any matter, transaction, act or operation; and

                     (b)  the person makes the record; and

                     (c)  the record does not correctly record the matter, transaction, act or operation.

          (1B)  An offence under subsection (1) or (1A) is an offence of absolute liability.

Note:          For absolute liability , see section 6.2 of the Criminal Code .

43  Subsection 8L(2)

Omit “subsection (1), it”, substitute “subsection (1) or (1A), it”.

44  Paragraph 8L(2)(c)

Omit “by virtue of paragraph (a)”.

45  Paragraph 8L(2)(d)

Omit “(1) by virtue of paragraph (b)”, substitute “(1A)”.

46  At the end of subsection 8L(2)

Add:

Note:          The defendant bears a legal burden in relation to the matter in subsection (2), see section 13.4 of the Criminal Code .

47  Subsection 8M(1)

Omit “8K(1) or 8L(1)”, substitute “8K(1) or (1B) or 8L(1) or (1A)”.

Note:       The heading to section 8M is altered by omitting “ 8K(1) and 8L(1) ” and substituting “ 8K(1) and (1B) and 8L(1) and (1A) ”.

48  Paragraph 8M(2)(a)

Omit “8K(1) or 8L(1)”, substitute “8K(1) or (1B) or 8L(1) or (1A)”.

49  Section 8N

Repeal the section, substitute:

8N   Recklessly making false or misleading statements

                   A person is guilty of an offence if:

                     (a)  the person makes a statement (whether orally, in a document or in any other way) to a taxation officer; and

                     (b)  the statement:

                              (i)  is false or misleading in a material particular; or

                             (ii)  omits any matter or thing without which the statement is misleading in a material particular; and

                     (c)  the person is reckless as to whether the statement:

                              (i)  is false or misleading in a material particular; or

                             (ii)  omits any matter or thing without which the statement is misleading in a material particular.

50  Section 8P

Repeal the section.

51  Section 8Q

Repeal the section, substitute:

8Q   Recklessly incorrectly keeping records etc.

             (1)  A person is guilty of an offence if:

                     (a)  the person is required under, or pursuant to, a taxation law to keep any accounts, accounting records or other records; and

                     (b)  the person keeps the accounts or records; and

                    (ba)  the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate; and

                     (c)  the person is reckless as to whether the accounts or records correctly record and explain the matters, transactions, acts or operations to which they relate.

             (2)  A person is guilty of an offence if:

                     (a)  the person is required under, or pursuant to, a taxation law to make a record of any matter, transaction, act or operation; and

                     (b)  the person makes the record; and

                    (ba)  the record does not correctly record the matter, transaction, act or operation; and

                     (c)  the person is reckless as to whether the record correctly records the matter, transaction, act or operation.

             (3)  In subsections (1) and (2), strict liability applies to the circumstance, that the person is required under, or pursuant to, a taxation law to keep the accounts, accounting records or other records.

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

52  Subsection 8R(1)

Omit “, 8P”.

Note:       The heading to section 8R is altered by omitting “ , 8P ”.

53  Paragraph 8R(2)(a)

Omit “, 8P”.

54  Subsection 8S(1)

Omit “, 8P or 8Q”, substitute “, or 8Q, or against Division 136 or 137 of the Criminal Code in relation to a taxation law”.

55  Paragraph 8T(c)

Repeal the paragraph, substitute:

                     (c)  engages in conduct that results in the alteration, defacing, mutilation, falsification, damage, removal, concealing or destruction of any accounts, accounting records or other records (whether in whole or in part); or

56  Paragraph 8U(a)

Omit “falsifies or conceals”, substitute “engages in conduct that results in the falsification or concealing of”.

57  Subparagraph 8W(1)(a)(i)

Omit “section 8N or 8P”, substitute “or (1B) or section 8N, or against Division 136 or 137 of the Criminal Code in relation to a taxation law,”.

58  Subparagraph 8W(1)(a)(ii)

After “8L(1)”, insert “or (1A)”.

59  Paragraph 8W(1)(c)

After “8R(2) applies”, insert “or that is against Division 136 or 137 of the Criminal Code in relation to a taxation law”.

60  Subparagraph 8W(2A)(a)(i)

Omit “section 8N or 8P”, substitute “or (1B) or section 8N, or against Division 136 or 137 of the Criminal Code in relation to a taxation law,”.

61  Subparagraph 8W(2A)(a)(ii)

After “8L(1)”, insert “or (1A)”.

62  Paragraph 8W(2A)(d)

After “8R(2) applies”, insert “, or that is against Division 136 or 137 of the Criminal Code in relation to a taxation law”.

63  Subsection 8WA(1)

Repeal the subsection, substitute:

             (1)  A person must not require or request another person to quote the other person’s tax file number.

Penalty:  $10,000 or imprisonment for 2 years, or both.

       (1AA)  Subsection (1) does not apply if:

                     (a)  provision is made by or under a taxation law or legislation described in paragraph 202(e) of the Income Tax Assessment Act 1936 for the person to quote the number; or

                     (b)  the first-mentioned person requires or requests the number to be quoted in connection with that person exercising powers or performing functions under, or in relation to, or complying with an obligation imposed by, a taxation law or a law of the Commonwealth of the kind referred to in paragraph 202(c), (d), (g), (h), (ha), (hb), (hc), (i), (ia), (j), (m) or (n) of the Income Tax Assessment Act 1936 ; or

                     (c)  the first-mentioned person requires or requests the number to be quoted in connection with the first-mentioned person acting on the other person’s behalf in the conduct of the other person’s affairs.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (1AA), see subsection 13.3(3) of the Criminal Code .

64  At the end of subsection 8WA(1A)

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code .

65  At the end of subsection 8WA(2)

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code .

66  Subsection 8WB(1)

Repeal the subsection, substitute:

             (1)  A person must not:

                     (a)  record another person’s tax file number or maintain such a record; or

                     (b)  use another person’s tax file number in a manner connecting it with the other person’s identity; or

                     (c)  divulge or communicate another person’s tax file number to a third person.

Penalty:  $10,000 or imprisonment for 2 years, or both.

          (1A)  Subsection (1) does not apply:

                     (a)  to the extent required or permitted by, or reasonably necessary in order to comply with an obligation imposed by, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (h), (ha), (hb), (hc), (i), (ia), (j), (ka), (m), (n) or (o) of the Income Tax Assessment Act 1936 ; or

                     (b)  in connection with the first-mentioned person exercising powers or performing functions under, or in relation to, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (h), (ha), (hb), (hc), (i), (ia), (j), (ka), (m), (n) or (o) of the Income Tax Assessment Act 1936 ; or

                     (c)  in connection with the first-mentioned person acting on the other person’s behalf in the conduct of the other person’s affairs.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code .

67  Subsection 8WB(2)

Omit “subsection (1)”, substitute “subsection (1A)”.

68  Section 8XA

Omit “knowingly take action for the purpose of”, substitute “take action with the intention of”.

69  Subsection 8XB(1)

Omit “, except to the extent required or permitted by a taxation law or reasonably necessary in order to comply with an obligation imposed by a taxation law,”.

70  After subsection 8XB(1)

Insert:

          (1A)  Subsection (1) does not apply to the extent that the person’s actions are required or permitted by a taxation law or reasonably necessary in order to comply with an obligation imposed by a taxation law.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code .

71  At the end of subsection 8XB(3)

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (3), see subsection 13.3(3) of the Criminal Code .

72  At the end of subsection 8Y(2)

Add:

Note 1:       A defendant bears a legal burden in relation to the matters in subsection (2), see section 13.4 of the Criminal Code .

Note 2:       Subsection (2) does not apply in relation to a prosecution under Part 2.4 of the Criminal Code .

73  Paragraph 8Z(1)(a)

After “Subdivision A or B”, insert “or against Division 136 or 137 of the Criminal Code in relation to a taxation law”.

74  At the end of paragraph 8Z(1)(a)

Add “or”.

75  At the end of paragraph 8Z(1)(b)

Add “or”.

76  Subparagraph 8Z(1)(c)(i)

Omit “, 7 or 7A”.

77  Subparagraph 8Z(1)(c)(ii)

Repeal the subparagraph, substitute:

                             (ii)  section 11.1, 11.4 or 11.5 of the Criminal Code ;

78  At the end of paragraph 8Z(1)(c)

Add “or”.

79  At the end of subsection 8Z(1)

Add:

                ; or (f)  the conviction of a person of an offence against Division 136 or 137 of the Criminal Code , being an offence that relates to a taxation law.

80  Subsection 8ZA(7)

Omit “section 7 of the Crimes Act 1914 ”, substitute “section 11.1 of the Criminal Code ”.

81  At the end of subsection 8ZC(3)

Add:

Note:          This section does not apply as an averment. For averments, see section 8ZL of this Act and section 13.6 of the Criminal Code .

82  At the end of section 8ZD

Add:

             (3)  Part 2.5 of the Criminal Code does not apply to taxation offences.

83  Paragraph 8ZL(4)(a)

Repeal the paragraph, substitute:

                     (a)  does not apply to any fault element of an offence; and

                    (aa)  does not apply in relation to any offence for which imprisonment is a penalty; and

84  Subsection 13H(1)

Omit “except for the purposes of the administration of a State tax law, a Territory tax law or a taxation law,”.

85  After subsection 13H(1)

Insert:

          (1A)  Subsection (1) does not apply to the extent that the person makes the record of the information, or divulges or communicates the information, for the purposes of the administration of a State tax law, a Territory tax law or a taxation law.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code .

86  Subsection 13J(2)

Omit “except for the purposes of the administration of a State tax law or a taxation law,”.

87  After subsection 13J(2)

Insert:

          (2A)  Subsection (2) does not apply to the extent that the person makes the record of the information, or divulges or communicates the information, for the purposes of the administration of a State tax law or a taxation law.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code .

88  Section 14R

Omit “unless the departure is authorized by a departure authorization certificate”.

89  At the end of section 14R

Add:

             (2)  Subsection (1) does not apply if the departure is authorised by a departure authori zation certificate.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code .

90  Subsection 14Z(2)

Omit “, without reasonable excuse,”.

91  After subsection 14Z(2)

Insert:

          (2A)  Subsection (2) does not apply to the extent that the person has a reasonable excuse.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code .

92  Subsection 14Z(3)

Repeal the subsection.

93  Subsection 14Z(5)

Omit “Subsection 8K(1) and sections 8N and 8P”, substitute “Subsection 8K(1) and (1B) and section 8N”.

94  After subsection 14ZA(1)

Insert:

          (1A)  An offence under subsection (1) is an offence of strict liability.

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

95  Section 21

Repeal the section.

96  At the end of subsection 50(4)

Add:

Note 1:       The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code .

Note 2:       A defendant bears a legal burden in relation to the matters in subsection (4), see section 13.4 of the Criminal Code .

97  At the end of subsection 51(3)

Add:

Note 1:       The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code .

Note 2:       A defendant bears a legal burden in relation to the matters in subsection (3), see section 13.4 of the Criminal Code .

98  At the end of subsection 52(3)

Add:

Note 1:       The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code .

Note 2:       A defendant bears a legal burden in relation to the matters in subsection (3), see section 13.4 of the Criminal Code .

99  At the end of subsection 52A(3)

Add:

Note 1:       The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code .

Note 2:       A defendant bears a legal burden in relation to the matters in subsection (3), see section 13.4 of the Criminal Code .

100  At the end of subsection 53(3)

Add:

Note 1:       The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code .

Note 2:       A defendant bears a legal burden in relation to the matters in subsection (3), see section 13.4 of the Criminal Code .

101  At the end of subsection 54(3)

Add:

Note 1:       The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code .

Note 2:       A defendant bears a legal burden in relation to the matters in subsection (3), see section 13.4 of the Criminal Code .

102  After subsection 12-55(2) in Schedule 1

Insert:

          (2A)  An offence under subsection (2) is an offence of strict liability.

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

103  Subsection 12-330(1) in Schedule 1

Omit “, intentionally or recklessly,”, substitute “intentionally”.

104  At the end of subsection 16-25(3) in Schedule 1

Add:

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

105  At the end of section 16-175 in Schedule 1

Add:

             (2)  An offence under subsection (1) is an offence of strict liability.

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

106  After subsection 18-100(1) in Schedule 1

Insert:

          (1A)  An offence under subsection (1) is an offence of strict liability.

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

107  At the end of subsection 18-100(2) in Schedule 1

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code .

108  Section 265-70 in Schedule 1

Repeal the section.