5AOffences against Act—application of Criminal Code etc

5A Offences against Act—application of Criminal Code etc Other legislation applies in relation to offences against this Act. Note 1 Criminal Code The Criminal Code, ch 2 applies to the following offences against this Act (see Code, pt 2.1): • s 71 (6) (Orders to comply with requirements) • s 90D (3) (Authorised valuers—identity cards) • s 90H (2) (General powers on entry to premises) 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.

Purpose of Act and relationship with other tax laws Part 2