Criminal Code Act 1995

Schedule - The Criminal Code  

Section 3

CHAPTER 10 - NATIONAL INFRASTRUCTURE  

Part 10.9 - Accounting records  

Division 490 - False dealing with accounting documents  

SECTION 490.6   Consent to commencement of proceedings  

(1)    
Proceedings for an offence against this Division must not be commenced without the Attorney-General ' s written consent if:

(a) the conduct constituting the alleged offence occurs wholly in a foreign country; and

(b) at the time of the alleged offence, the person alleged to have committed the offence is none of the following:

(i) an Australian citizen;

(ii) a resident of Australia;

(iii) a body corporate incorporated by or under a law of the Commonwealth or of a State or Territory.

(2)    
However, a person may be arrested for, charged with, or remanded in custody or released on bail in connection with an offence against this Division before the necessary consent has been given.