A New Tax System (Family Assistance) (Administration) Act 1999

PART 8C - REGULATORY POWERS  

Division 4 - General rules about offences and civil penalty provisions  

SECTION 219XA   Physical elements of offences  

219XA(1)    
This section applies if a provision of this Act provides that a person contravening another provision of this Act (the conduct rule provision ) commits an offence.

219XA(2)    
For the purposes of applying Chapter 2 of the Criminal Code to the offence, the physical elements of the offence are set out in the conduct rule provision.

Note:

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





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