Offences against Act—application of Criminal Code etc

In force

Other legislation applies in relation to offences against this Act.

Note 1

Criminal Code

The Criminal Code, ch 2 applies to all offences against this Act (see Code, pt 2.1).

The chapter sets out the general principles of criminal responsibility (including burdens of proof and general defences), and defines terms used for offences to which the Code applies (eg conduct, intention, recklessness and strict liability).

Note 2

Penalty units

The Legislation Act, s 133 deals with the meaning of offence penalties that are expressed in penalty units.

Part 2 Imposition of payroll tax

Division 2.1 Imposition of tax

This Act’s bill:Explanatory statement Second reading speech

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5 Offences against Act—application of Criminal Code etc