Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-35 - MISCELLANEOUS  

Division 905 - Offences  

SECTION 905-5  

905-5   Application of the Criminal Code  

Chapter 2 of the Criminal Code applies to all offences against this Act.

Note:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.