Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Treasury Legislation Amendment (Application of Criminal Code) Bill (No. 2) 2001
Schedule 4 Amendment of other taxation legislation

Part 1 Development Allowance Authority Act 1992

1  At the end of Chapter 1

Add:

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.

2  Subsection 114(1)

Repeal the subsection, substitute:

             (1)  A person who:

                     (a)  has commercial-in-confidence information; and

                     (b)  has it only because of performing duties or functions under this Act; and

                     (c)  knows that the information is commercial-in-confidence information;

must not disclose any of the information.

Penalty:  Imprisonment for 2 years.

          (1A)  Subsection (1) does not apply if the disclosure is:

                     (a)  in the course of carrying out functions and duties under this Act; or

                     (b)  to the Commissioner of Taxation, for the purposes of the administration of an Act of which the Commissioner of Taxation has the general administration; or

                     (c)  by order of a court; or

                     (d)  with the consent of the person who applied to have the information treated as commercial-in-confidence information.

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



 

Part 2 Diesel and Alternative Fuels Grants Scheme Act 1999

3  Section 21 (note)

Repeal the note, substitute:

Note:          Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953 .

4  Section 22 (note)

Repeal the note, substitute:

Note:          Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953 .

5  Subsection 42(2)

Omit “, 8N or 8P of the Taxation Administration Act 1953 ”, substitute “or 8N of the Taxation Administration Act 1953 , or Division 136 or 137 of the Criminal Code ”.

6  Paragraph 52(2)(d)

Omit “, 8N or 8P of the Taxation Administration Act 1953 ”, substitute “or 8N of the Taxation Administration Act 1953 , or Division 136 or 137 of the Criminal Code ”.



 

Part 3 Distillation Act 1901

7  At the end of Part I

Add:

9A   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.

8  At the end of subsection 11(3)

Add:

Note:          As a result of this subsection, use of a still in contravention of this section is an offence under section 74.

9  At the end of section 11

Add:

             (4)  An offence under section 74 as a result of the operation of subsection (3) of this section is an offence of strict liability.

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

10  Section 54

Repeal the section, substitute:

54   Distilling from and fortifying

             (1)  A vigneron’s still must not be used for distilling spirits from any material other than wine, or lees of wine.

Penalty:  10 penalty units.

             (2)  Spirits made by vignerons must be used only to achieve the result of fortifying Australian wine or as may be prescribed.

Penalty:  10 penalty units.

11  Section 74

Omit “without lawful excuse”.



 

Part 4 Excise Act 1901

12  At the end of Part I

Add:

6B   Application of the Criminal Code

             (1)  Subject to subsection (2), Chapter 2 of the Criminal Code applies to an offence against this Act.

             (2)  For the purposes of an Excise Prosecution:

                     (a)  Parts 2.1, 2.2, 2.3 and 2.4 of the Criminal Code apply; and

                     (b)  Parts 2.5 and 2.6 of the Criminal Code do not apply; and

                     (c)  a reference to criminal responsibility in Chapter 2 of the Criminal Code is taken to be a reference to responsibility.

             (3)  This section is not to be interpreted as affecting in any way the nature of any offence under this Act, the nature of any prosecution or proceeding in relation to any such offence, or the way in which any such offence is prosecuted, heard or otherwise dealt with.

             (4)  Without limiting the scope of subsection (3), this section is not to be interpreted as affecting in any way the standard or burden of proof for any offence under this Act that is the subject of an Excise Prosecution.

             (5)  In this section:

Excise Prosecution has the meaning given in section 133.

13  At the end of section 51

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 .

14  After subsection 61D(11)

Insert:

        (11A)  An offence under subsection (11) is an offence of strict liability.

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

15  After subsection 61E(10)

Insert:

        (10A)  An offence under subsection (10) is an offence of strict liability.

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

16  At the end of section 70

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 .

17  At the end of section 76

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 .

18  After subsection 78AD(14)

Insert:

        (14A)  An offence under subsection (14) is an offence of strict liability.

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

19  Paragraph 87AA(b)

Omit “or section 5, 6, 7 or 86 of the Crimes Act 1914 ”, substitute “, section 6 of the Crimes Act 1914 or section 11.1, 11.2 or 11.5 of the Criminal Code ”.

20  Section 118

Omit “for the purpose”, substitute “with the intention”.

21  Paragraph 120(1)(vc)

Repeal the paragraph, substitute:

                    (vc)  intentionally obtain or retain diesel fuel rebate, reckless as to the fact that the person is not entitled to the rebate under section 78A;

22  Paragraph 120(1)(vd)

Repeal the paragraph, substitute:

                    (vd)  intentionally obtain or retain diesel fuel rebate, reckless as to the fact that the person is not entitled to the rebate under section 164 of the Customs Act 1901 ;

23  Paragraph 120(1)(vi)

Repeal the paragraph, substitute:

                     (vi)  either:

                              (i)  intentionally make a statement to an officer, reckless as to the fact that the statement is false or misleading in a material particular; or

                             (ii)  intentionally omit from a statement made to an officer any matter or thing, reckless as to the fact that without the matter or thing the statement is misleading in a material particular;

24  After subsection 120(1)

Insert:

          (1A)  For the purposes of an offence against paragraph (1)(vc), absolute liability applies to the physical element of circumstance of the offence, the lack of entitlement under section 78A.

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

25  Before subsection 120(2)

Insert:

          (1B)  For the purposes of an offence against paragraph (1)(vd), absolute liability applies to the physical element of circumstance of the offence, the lack of entitlement under section 164 of the Customs Act 1901 .

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

26  Subsection 120(4A)

Omit “intentionally or recklessly enters designated fuel for home consumption as clean fuel”, substitute “intentionally enters designated fuel for home consumption as clean fuel, reckless as to the fact that it is designated fuel”.

27  Subsection 120(5)

Omit “intentionally or recklessly enters clean fuel for home consumption as designated fuel”, substitute “intentionally enters clean fuel for home consumption as designated fuel, reckless as to the fact that it is clean fuel”.

28  Subsection 120(6) (note)

Repeal the note.

29  Subsection 120(7) (note)

Repeal the note.

30  After subsection 120(7)

Insert:

          (7A)  An offence under subsection (6) or (7) is an offence of strict liability.

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

31  Paragraph 124(1)(c)

Omit “to prevent”, substitute “with the intention of preventing”.

32  Subsection 144(4)

Repeal the subsection, substitute:

             (4)  Subsection (1) does not apply:

                     (a)  to any fault element of an offence; or

                     (b)  in relation to any offence for which imprisonment is a penalty; or

                     (c)  to proceedings for an indictable offence.



 

Part 5 Fringe Benefits Tax Assessment Act 1986

33  At the end of Part I

Add:

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.

34  Subsection 5(3)

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

35  After subsection 5(3)

Insert:

          (3A)  Subsection (3) 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 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 (3A), see subsection 13.3(3) of the Criminal Code .

36  At the end of section 70D

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 .

37  Subsection 121(2)

Omit “except under the supervision and control of a person who is a registered nominee of the partnership or company for the purposes of Part VIIA of the Income Tax Assessment Act 1936 ”.

38  Subsection 121(2A)

Repeal the subsection, substitute:

          (2A)  Subsection (2) does not apply to the extent that the person does the thing under the supervision and control of a person who is a registered nominee of the partnership or company for the purposes of Part VIIA of the Income Tax Assessment Act 1936 .

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 natural person who is registered as a tax agent must not allow any person to do anything specified in paragraph (1)(a) or (b).

Penalty:  $1,000.

          (2C)  Subsection (2B) does not apply to the extent that the person does the thing under the supervision and control of:

                     (a)  the tax agent; or

                     (b)  a person who is a registered nominee of the tax agent for the purposes of Part VIIA of the Income Tax Assessment Act 1936 .

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

39  After subsection 122(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 .

40  At the end of subsection 122(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 .



 

Part 6 Income Tax Assessment Act 1936

41  At the end of Part I

Add:

7B   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.

42  Subsection 16(2)

Omit “except in the performance of any duty as an officer, and”.

43  After subsection 16(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, 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 .

44  Paragraph 16(4A)(c)

Omit “except to a person or employee under the control of the Royal Commission for the purposes of, or in connection with, the inquiry being conducted by the Royal Commission”.

45  Paragraph 16(4A)(e)

Omit “or this paragraph”, substitute “or subsection (4AAA)”.

46  Subparagraph 16(4A)(e)(i)

Omit “except to the Royal Commission or a person or employee under the control of the Royal Commission for the purposes of, or in connection with, the inquiry being conducted by the Royal Commission”.

47  After subsection 16(4A)

Insert:

     (4AAA)  Paragraph (4A)(c) and subparagraph (4A)(e)(i) do not apply to the extent that the person divulges or communicates the information to the Royal Commission or a person or employee under the control of the Royal Commission for the purposes of, or in connection with, the inquiry being conducted by the Royal Commission.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4AAA), see subsection 13.3(3) of the Criminal Code .

48  Subsection 16(4E)

Repeal the subsection, substitute:

           (4E)  Where information is communicated to the Attorney-General under paragraph (4A)(b), the Attorney-General may communicate the information to the Commissioner of the Australian Federal Police.

        (4EA)  Subject to subsection (4E), the Attorney-General must not divulge or communicate information communicated to the Attorney-General under paragraph (4A)(b).

        (4EB)  Subsection (4EA) does not apply to the extent that the Attorney-General 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 the Attorney-General of his or her function under subsection (4E).

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4EB), see subsection 13.3(3) of the Criminal Code .

        (4EC)  A person who has ceased to be the Attorney-General must not make a record of information communicated to the person under paragraph (4A)(b), or divulge or communicate the information, in any circumstances.

        (4ED)  A person to whom information has been communicated in accordance with subsection (4EB) or (4EE) must not:

                     (a)  while he or she is a person or employee under the control of the Attorney-General—divulge or communicate the information; or

                     (b)  after he or she ceases to be a person or employee under the control of the Attorney-General—make a record of the information, or divulge or communicate the information, in any circumstances.

        (4EE)  Paragraph (4ED)(a) does not apply to the extent that the person divulges or communicates the information to the Attorney-General or another person or employee under the control of the Attorney-General for the purposes of, or in connection with, the performance by the Attorney-General of his or her function under subsection (4E).

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4EE), see subsection 13.3(3) of the Criminal Code .

49  Subsection 16(4F)

Repeal the subsection, substitute:

           (4F)  Where information is communicated to the Commissioner of the Australian Federal Police under subsection (4E):

                     (a)  the Commissioner of the Australian Federal Police must not divulge or communicate the information; and

                     (b)  a person who has ceased to be the Commissioner of the Australian Federal Police 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 (4FAA) or (4FAB) must not:

                              (i)  while he or she is a person or employee under the control of the Commissioner of the Australian Federal Police—divulge or communicate the information; or

                             (ii)  after he or she ceases to be a person or employee under the control of the Commissioner of the Australian Federal Police—make a record of the information, or divulge or communicate the information, in any circumstances.

     (4FAA)  Paragraph (4F)(a) does not apply to the extent that the Commissioner of the Australian Federal Police 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 (4FAA), see subsection 13.3(3) of the Criminal Code .

      (4FAB)  Subparagraph (4F)(c)(i) does not apply to the extent that the person divulges or communicates the information:

                     (a)  to the Commissioner of the Australian Federal Police for the purposes of, or in connection with, the performance by the Commissioner of the Australian Federal Police of the duties of his or her office; or

                     (b)  another person or employee under the control of the Commissioner of the Australian Federal Police 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, as the case may be.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4FAB), see subsection 13.3(3) of the Criminal Code .

50  Subsection 16(4FA)

Repeal the subsection, substitute:

        (4FA)  Where information is communicated to the Director of Public Prosecutions under paragraph (4A)(ba):

                     (a)  the Director of Public Prosecutions must not divulge or communicate the information; and

                     (b)  a person who is no longer the Director of Public Prosecutions 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 (4FAAA) or (4FAAB) must not:

                              (i)  while he or she is a person or employee under the control of the Director of Public Prosecutions—divulge or communicate the information; or

                             (ii)  when he or she is no longer a person or employee under the control of the Director of Public Prosecutions—make a record of the information, or divulge or communicate the information, in any circumstances.

   (4FAAA)  Paragraph (4FA)(a) does not apply to the extent that the Director of Public Prosecutions 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 (4FAAA), see subsection 13.3(3) of the Criminal Code .

   (4FAAB)  Subparagraph (4FA)(c)(i) does not apply to the extent that the person divulges or communicates the information to:

                     (a)  the Director of Public Prosecutions for the purposes of, or in connection with, the performance by the Director of Public Prosecutions of the duties of his or her office; or

                     (b)  to another person or employee under the control of the Director of Public Prosecutions, for the purposes of, or in connection with, the performance by that other person or employee of the duties of his or her office or employment, as the case may be.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4FAAB), see subsection 13.3(3) of the Criminal Code .

51  Subsection 16(4FB)

Repeal the subsection, substitute:

        (4FB)  Where information is communicated to a Special Prosecutor under paragraph (4A)(ba):

                     (a)  the Special Prosecutor must not divulge or communicate the information; and

                     (b)  a person who is no longer a Special Prosecutor 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 (4FBA) or (4FBB) must not:

                              (i)  while he or she is a person or employee under the control of the Special Prosecutor—divulge or communicate the information; or

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

      (4FBA)  Paragraph (4FB)(a) does not apply to the extent that the Special Prosecutor 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 (4FBA), see subsection 13.3(3) of the Criminal Code .

      (4FBB)  Subparagraph (4FB)(c)(i) does not apply to the extent that the person divulges or communicates the information to:

                     (a)  the Special Prosecutor for the purposes of, or in connection with, the performance by the Special Prosecutor of the duties of his or her office; or

                     (b)  to another person or employee under the control of the Special Prosecutor, for the purposes of, or in connection with, the performance by that other person or employee of the duties of his or her office or employment, as the case may be.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4FBB), see subsection 13.3(3) of the Criminal Code .

52  Subsection 16(4G)

Omit “(4A)”, substitute “(4AAA)”.

53  Subsection 16(4H)

Omit “(4E)”, substitute “(4EB), (4ED) or (4EE)”.

54  Subsection 16(4J)

Omit “, (4E), (4F), (4FA) or (4FB)”, substitute “, (4AAA), (4E), (4EB), (4EE), (4FAA), (4FAB), (4FAAA), (4FAAB), (4FBA) or (4FBB)”.

55  Subsection 16(4JA)

Omit “or subsection (4FA) or (4FB)”, substitute “or subsection (4FAAA), (4FAAB), (4FBA) or (4FBB)”.

56  Subsection 16(4JB)

Omit “, except for the purposes of, or in connection with, the prosecution of a person for a tax-related offence”.

57  After subsection 16(4JB)

Insert:

         (4JC)  Subsection (4JB) 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, or in connection with, the prosecution of a person for a tax-related offence.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4JC), see subsection 13.3(3) of the Criminal Code .

58  Paragraph 16(5C)(a)

Omit “except in the performance of a duty as an officer or employee of the Commonwealth,”.

59  After subsection 16(5C)

Insert:

        (5CA)  Paragraph (5C)(a) does not apply to the extent that the person makes the record of the information, or divulges or communicates the information, in the performance of a duty as an officer or employee of the Commonwealth.

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

60  After subsection 102AAZG(2)

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 .

61  At the end of subsection 102AAZG(4)

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4), see subsection 13.3(3) of the Criminal Code .

62  At the end of subsection 102AAZG(7)

Add:

Note 1:       The defence under subsection (7) 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 (7), see section 13.4 of the Criminal Code .

63  After subsection 124ZADA(3)

Insert:

          (3A)  An offence under subsection (3) is an offence of strict liability.

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

64  At the end of section 124ZADB

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 .

65  Paragraph 128AE(2A)(a)

Omit “8L, 8N, 8P, 8Q, 8T or 8U of the Taxation Administration Act 1953 ”, substitute “8L, 8N, 8Q, 8T or 8U of the Taxation Administration Act 1953 , or against Division 136 or 137 of the Criminal Code in relation to a taxation law (within the meaning of the Taxation Administration Act 1953 )”.

66  Paragraph 214A(2)(e)

Omit “8P,”.

67  Section 251A (subparagraph (b)(i) of the definition of serious taxation offence )

Omit “, 7 or 7A”.

68  Section 251A (subparagraph (b)(ii) of the definition of serious taxation offence )

Repeal the subparagraph, substitute:

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

69  Paragraph 251K(1)(a)

Omit “8P, 8T or 8U of the Taxation Administration Act 1953 ”, substitute “8N, 8T or 8U of the Taxation Administration Act 1953 , or against Division 136 or 137 of the Criminal Code in relation to a taxation law (within the meaning of the Taxation Administration Act 1953 )”.

70  Subparagraph 251K(1)(b)(i)

Omit “, 7 or 7A”.

71  Subparagraph 251K(1)(b)(ii)

Repeal the subparagraph, substitute:

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

72  At the end of section 251KG

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 .

73  At the end of section 251KH

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 .

74  After subsection 251KJ(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 .

75  At the end of subsection 251KJ(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 .

76  After subsection 251KK(2)

Insert:

             (3)  An offence under this section is an offence of strict liability.

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

77  Subsection 251N(2)

Omit “except under the supervision and control of a registered nominee of the partnership or company”.

78  Subsection 251N(2A)

Repeal the subsection, substitute:

          (2A)  Subsection (2) does not apply to the extent that the person does the thing under the supervision and control of a registered nominee of the partnership or company.

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 natural person who is registered as a tax agent must not allow any person to do anything specified in paragraph (1)(a) or (b).

Penalty:  $1,000.

          (2C)  Subsection (2B) does not apply to the extent that the person does the thing under the supervision and control of:

                     (a)  the tax agent; or

                     (b)  a registered nominee of the tax agent.

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

79  After subsection 252(4)

Insert:

          (4A)  An offence under subsection (4) is an offence of strict liability.

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

80  After subsection 252A(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 .

81  At the end of subsection 262A(1AA)

Add:

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

82  At the end of subsection 262A(4AAA)

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4AAA), see subsection 13.3(3) of the Criminal Code .

83  At the end of subsection 262A(4ACA)

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4ACA), see subsection 13.3(3) of the Criminal Code .

84  At the end of subsection 262A(5)

Add:

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

85  After subsection 262A(5)

Insert:

          (5A)  An offence under this section is an offence of strict liability.

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

86  After subsection 264AA(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 .

87  At the end of section 465

Add:

             (2)  An offence under section 462, 462A, 463, 464 or 464A is an offence of strict liability.

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

88  At the end of section 621

Add:

             (2)  An offence under section 615, 616, 617, 618, 619 or 620 is an offence of strict liability.

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

89  Subsection 245-265(8) in Schedule 2C

Omit “, without reasonable excuse, intentionally or recklessly”.

90  After subsection 245-265(8) in Schedule 2C

Insert:

          (8A)  Subsection (8) 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 (8A), see subsection 13.3(3) of the Criminal Code .

91  Subsection 393-30(3) in Schedule 2G (note)

Omit “, 8N or 8P”, substitute “or 8N”.



 

Part 7 Income Tax Assessment Act 1997

92  After subsection 41-50(4)

Insert:

             (5)  An offence under this section is an offence of strict liability.

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

93  At the end of section 41-55

Add:

             (6)  An offence under subsection (4) or (5) is an offence of strict liability.

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

94  After subsection 121-20(5)

Insert:

             (6)  An offence under this section is an offence of strict liability.

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

95  After subsection 121-25(2)

Insert:

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

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

96  After subsection 165-115ZC(5)

Insert:

Offences are strict liability

          (5A)  An offence under subsection (4) or (5) is an offence of strict liability.

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

97  Subsection 387-205(2)

Omit “, without reasonable excuse,”.

98  After subsection 387-205(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 .

99  Paragraph 387-205(3)(c)

Omit “, without reasonable excuse,”.

100  After subsection 387-205(3)

Insert:

          (3A)  Paragraph (3)(c) 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 (3A), see subsection 13.3(3) of the Criminal Code .

101  After the heading to Part 5-35

Insert:

Division 905 Offences

   

905-5   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.



 

Part 8 Petroleum Resource Rent Tax Assessment Act 1987

102  At the end of Part I

Add:

1A   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.

103  Subsection 17(3)

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

104  After subsection 17(3)

Insert:

          (3A)  Subsection (3) 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 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 (3A), see subsection 13.3(3) of the Criminal Code .

105  At the end of subsection 17(5)

Add:

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

106  Subsection 45A(5)

Omit “, without reasonable excuse,”.

107  After subsection 45A(5)

Insert:

          (5A)  Subsection (5) 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 (5A), see subsection 13.3(3) of the Criminal Code .

108  Before subsection 45A(6)

Insert:

          (5B)  An offence under this section is an offence of strict liability.

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

109  Subsection 45B(5)

Omit “, without reasonable excuse,”.

110  After subsection 45B(5)

Insert:

          (5A)  Subsection (5) 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 (5A), see subsection 13.3(3) of the Criminal Code .

111  Before subsection 45B(6)

Insert:

          (5B)  An offence under this section is an offence of strict liability.

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

112  After subsection 61(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 .

113  After subsection 112(2)

Insert:

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

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

114  At the end of subsection 112(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 .

115  At the end of subsection 112(4) (before the penalty)

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4), see subsection 13.3(3) of the Criminal Code .



 

Part 9 Product Grants and Benefits Administration Act 2000

116  Section 29 (note)

Repeal the note, substitute:

Note:          Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953 .

117  Section 30 (note)

Repeal the note, substitute:

Note:          Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953 .

118  Subsection 43(2)

Omit “, 8N or 8P of the Taxation Administration Act 1953 ”, substitute “or 8N of the Taxation Administration Act 1953 , or Division 136 or 137 of the Criminal Code ”.



 

Part 10 Spirits Act 1906

119  After section 4

Insert:

5   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.

120  Section 15

Omit “except as allowed by the regulations, ”.

121  At the end of section 15

Add:

             (2)  Paragraph (1)(b) does not apply to the extent that the refining or distillation is allowed by the regulations.

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

122  At the end of subsection 16(2)

Add:

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



 

Part 11 Superannuation Guarantee (Administration) Act 1992

123  At the end of Part 1

Add:

5C   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.

124  Subsection 45(2)

Repeal the subsection, substitute:

             (2)  Subject to subsection (3), a person to whom this section applies must not:

                     (a)  make a record of any protected information; or

                     (b)  whether directly or indirectly, divulge or communicate to a person any protected information concerning another person.

Penalty:  Imprisonment for 2 years.

          (2A)  Subsection (2) does not apply to the extent that the record is made, or the information divulged or communicated:

                     (a)  under or for the purposes of this Act; or

                     (b)  in the performance of duties, as a person to whom this section applies, under or in relation to this Act.

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

125  At the end of subsection 79(5)

Add:

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

126  Subsection 79(6)

Omit “, without reasonable excuse,”.

127  After subsection 79(6)

Insert:

          (6A)  Subsection (6) 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 (6A), see subsection 13.3(3) of the Criminal Code .

128  At the end of section 79

Add:

             (7)  An offence under this section is an offence of strict liability.

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



 

Part 12 Taxation (Interest on Overpayments and Early Payments) Act 1983

129  At the end of Part I

Add:

3B   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.

130  Subsection 8(2)

Omit “except for the purposes of this Act or otherwise than in the performance of his or her duties as an officer, and”.

131  After subsection 8(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 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 .



 

Part 13 Tobacco Charges Assessment Act 1955

132  At the end of Part I

Add:

7A   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.

133  Subsection 10(2)

Omit “except in the performance of a duty as an officer, and”.

134  After subsection 10(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, 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 .

135  At the end of subsection 10(4)

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4), see subsection 13.3(3) of the Criminal Code .

136  After subsection 40(2A)

Insert:

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

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



 

Part 14 Wool Tax (Administration) Act 1964

137  At the end of Part I

Add:

4A   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.

138  Subsection 8(2)

Omit “except in the performance of a duty as an officer, and”.

139  After subsection 8(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, 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 .

140  At the end of subsection 8(4)

Add:

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4), see subsection 13.3(3) of the Criminal Code .

141  After subsection 13(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 .

142  After subsection 14(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 .

143  After subsection 15(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 .

144  After subsection 16(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 .

145  After subsection 21(3)

Insert:

             (4)  An offence under this section is an offence of strict liability.

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

146  After subsection 22(3)

Insert:

             (4)  An offence under this section is an offence of strict liability.

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

147  After subsection 22A(3)

Insert:

             (4)  An offence under this section is an offence of strict liability.

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

148  After subsection 22B(2)

Insert:

             (3)  An offence under this section is an offence of strict liability.

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

149  After subsection 23(5)

Insert:

             (6)  An offence under this section is an offence of strict liability.

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

150  Section 24

Omit “Except in pursuance of an arrangement with the Commissioner, a”, substitute “A”.

151  Paragraph 24(a)

Omit “unless he is in possession of a prescribed certificate, or a certificate of appraisement, in respect of the wool”.

152  Paragraph 24(b)

Omit “unless he is in possession of a prescribed certificate in respect of the wool”.

153  At the end of section 24

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’s actions were in pursuance of an arrangement with the Commissioner.

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

             (4)  Paragraph (1)(a) does not apply if the person is in possession of a prescribed certificate, or a certificate of appraisement, in respect of the wool.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (4), see subsection 13.3(3) of the Criminal Code .

             (5)  Paragraph (1)(b) does not apply if the person is in possession of a prescribed certificate in respect of the wool.

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

154  Section 25

Omit “, unless he is in possession of a prescribed certificate in respect of the wool”.

155  At the end of section 25

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 in possession of a prescribed certificate in respect of the wool.

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

156  At the end of section 26

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 .

157  Subsection 27(1)

Omit “unless he is in possession of a certificate in respect of the wool”.

158  After subsection 27(1)

Insert:

          (1A)  Subsection (1) does not apply to the extent that the person is in possession of a certificate in respect of the wool.

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

159  After subsection 27(2)

Insert:

             (3)  An offence under this section is an offence of strict liability.

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

160  Paragraph 27A(1)(d)

Omit “knowingly”.

161  After subsection 86(6)

Insert:

          (6A)  An offence under subsection (6) is an offence of strict liability.

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

162  After subsection 89(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 .

163  At the end of subsection 89(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 .