New South Wales Consolidated Acts(cf model provisions, s 151)
(1) A person who aids, abets, counsels or procures the commission of an applicable road law offence by another person is taken to have committed that offence and is punishable accordingly.
(2) For the person to be guilty:(a) the person’s conduct must have in fact aided, abetted, counselled or procured the commission of the offence by the other person, and(b) the offence must have been committed by the other person.
(3) For the person to be guilty, the person must have intended that:(a) his or her conduct would aid, abet, counsel or procure the commission of any offence of the type the other person committed, or(b) his or her conduct would aid, abet, counsel or procure the commission of an offence and have been reckless about the commission of the offence that the other person in fact committed.
(4) Subsection (3) has effect subject to subsection (8).
(5) A person cannot be found guilty of aiding, abetting, counselling or procuring the commission of an offence if, before the offence was committed, the person:(a) terminated his or her involvement, and(b) took reasonable steps to prevent the commission of the offence.
(6) This section does not affect the liability of the principal offender.
(7) A person may be found guilty of aiding, abetting, counselling or procuring the commission of an offence even if the principal offender has not been prosecuted or has not been found guilty.
(8) Any special liability provisions that apply to an offence apply also to the offence of aiding, abetting, counselling or procuring the commission of that offence.
(9) In this section:
"special liability provision" means:(a) a provision that provides that it is no defence that the defendant had a mistaken but reasonable belief as to the facts that constituted the offence, or(b) a provision that provides that, in a prosecution for an offence, it is not necessary to prove that the defendant knew a particular thing, or(c) a provision that provides that, in a prosecution for an offence, it is not necessary to prove that the defendant knew or believed a particular thing.