The offence of 'goods in custody' under s 527C of the Crimes Act 1900 (NSW) does not require the Crown to prove that the goods were stolen or unlawfully obtained within New South Wales. The offence is complete upon proof of custody and reasonable suspicion within the jurisdiction. Section 12(1)(b) of the Interpretation Act 1987 (NSW) does not import a territorial requirement as to the location of the theft or unlawful obtaining, because the relevant 'reference' in s 527C is to custody and suspicion, not to the antecedent theft. The analogy between the goods in custody offence and the offence of receiving stolen goods is rejected because the latter has accessorial origins requiring proof of a completed theft.
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