142AProof of exemption

### 142A Proof of exemption > > (1)  It is not necessary in any complaint or indictment to specify, negative or prove any exemption, exception, proviso, condition, excuse or qualification. > > > (2)  If a defendant or an accused relies on any exemption, exception, proviso, condition, excuse or qualification, the proof lies on the defendant or the accused. > > > > | Note: This section does not appear in the Evidence Act 1995 of the Commonwealth. |