A New Tax System (Family Assistance) (Administration) Act 1999

PART 7 - LIABILITY OF CERTAIN EMPLOYERS AND PRINCIPALS FOR OFFENCES  

Division 1 - Interpretation  

SECTION 188  

188   Offence  

A reference in this Part to an offence against this Act includes a reference to:

(a) an offence against this Act that is taken to have been committed because of section 11.2 or 11.2A of the Criminal Code ; or

(b) an offence created by:

(i) section 11.1 , 11.4 or 11.5 of the Criminal Code ; or

(ii) section 6 of the Crimes Act 1914 ;

that relates to this Act.