Commonwealth Consolidated Acts

RETIREMENT SAVINGS ACCOUNTS ACT 1997 - SECT 67B

             (1)  A person commits an offence if:

                     (a)  the person is, or acts as, an auditor of an RSA provider for the purposes of this Act; and

                     (b)  the person is disqualified under section 67 from being or acting as an auditor of that RSA provider; and

                     (c)  the person knows that he or she is so disqualified.

Penalty:  Imprisonment for 2 years.

             (2)  A person commits an offence if:

                     (a)  the person is, or acts as, an auditor of an RSA provider for the purposes of this Act; and

                     (b)  the person is disqualified under section 67 from being or acting as an auditor of that RSA provider; and

                     (c)  the person knows that he or she is so disqualified.

Penalty:  60 penalty units.

             (3)  Subsection (2) is an offence of strict liability.

Note:          For strict liability , see section 6.1 of the Criminal Code .