sec.91ZQAAvoiding detection or prosecution

### sec.91ZQA Avoiding detection or prosecution A person must not take steps to avoid detection of, or prosecution for, conduct that involves the commission of a chapter 7 offence by the person or another person. Maximum penalty—3,000 penalty units. A person may be convicted of an offence against subsection (1) in relation to a person’s conduct even if no one has been proceeded against for, or convicted of, the offence involving the conduct. In this section— chapter 7 offence means an offence against a provision of this chapter. conduct means an act or an omission to perform an act. take steps , to do something, includes organise, plan, facilitate, support, engage in, or otherwise conspire to take steps in, doing the thing. If a corporation commits an offence against this provision, an executive officer of the corporation may be taken, under section 91ZQB , to have also committed the offence. s 91ZQA ins 2017 No. 18 s 18 (sec.91ZQA-ssec.1) A person must not take steps to avoid detection of, or prosecution for, conduct that involves the commission of a chapter 7 offence by the person or another person. Maximum penalty—3,000 penalty units. (sec.91ZQA-ssec.2) A person may be convicted of an offence against subsection (1) in relation to a person’s conduct even if no one has been proceeded against for, or convicted of, the offence involving the conduct. (sec.91ZQA-ssec.3) In this section— chapter 7 offence means an offence against a provision of this chapter. conduct means an act or an omission to perform an act. take steps , to do something, includes organise, plan, facilitate, support, engage in, or otherwise conspire to take steps in, doing the thing.