Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Parliamentary Joint Committee on Human Rights, Practice Note 2: Offence provisions, civil penalties and human rights , December 2014, is available at http://www.aph.gov.au/Parliamentary_Business/Committees/Joint/Human_Rights/Guidance_Notes_and_Resources, last accessed on 30 May 2018.