New South Wales Consolidated Acts New South Wales Consolidated ActsFor the purposes of determining whether a person is liable to the penalty specified for a second or subsequent offence under a provision of this Act (the "relevant provision"), the second or subsequent offence referred to in the relevant provision is taken to include any offence that has been committed by the person under the law of any other State or Territory, but only if that offence would have been an offence under the relevant provision had it been committed in this State.