Australian Capital Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 1999 - SECT 5A

Other legislation applies in relation to offences against this Act.

Note 1     Criminal Code

    The Criminal Code, ch 2 applies to an offence against s 71 (6) (Orders to comply with requirements). The chapter sets out the general principles of criminal responsibility (including burdens of proof and general defences) and defines terms used for offences to which the Code applies (eg "conduct", intention , recklessness , and strict liability ).

Note 2     Penalty units

    The Legislation Act, s 133 deals with the meaning of offence penalties that are expressed in penalty units.