Customs and AusCheck Legislation Amendment (Organised Crime and Other Measures) Act 2013 (52 of 2013)
Schedule 1 Amendment of the Customs Act 1901
Part 5 Strict liability offences
108 After subsection 240(5)
Insert:
(5A) Subsection (5) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Informing authorised officer of whereabouts of commercial document
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).