In a prosecution under s 236 of the Customs Act 1901 (Cth), 'the commission of any offence' refers to the contravening act or omission, not the facts rendering the principal liable to conviction; accordingly, defences available to the principal (such as mistake of fact under s 9.2 of the Criminal Code) are irrelevant to s 236 liability. However, the expression 'concerned in the commission of any offence' requires proof that the alleged secondary party knew of the conduct constituting the essential facts of the offence and intentionally participated. The reasoning in R v Buckett should not be regarded as applicable to s 236 of the Customs Act.
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