Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 139-15 MEANING OF SPECIFIED CHILD ABUSE OFFENCE 139-15(1)
Specified child abuse offence means: (a) a child sexual abuse offence within the meaning of subsection 3(1) of the Crimes Act 1914 ; or (b) an offence against a provision of Division 270 or 271 of the Criminal Code (other than an offence against a provision mentioned in subsection (2) ), if the victim is under 18 years of age at the time the offence is committed.
139-15(2)
For the purposes of paragraph (1)(b) , the provisions are: (a) subsection 271.2(1) , (1A) , (1B) , (1C) , (2) , (2A) , (2B) or (2C) (trafficking in persons); and (b) subsection 271.3(1) (trafficking in persons - aggravated offence); and (c) subsection 271.5(1) , (2) , (2A) or (2B) (domestic trafficking in persons); and (d) subsection 271.6(1) (domestic trafficking in persons - aggravated offence); and (e) subsection 271.7B(1) or (2) (organ trafficking - entry into and exit from Australia); and (f) subsection 271.7C(1) (organ trafficking - aggravated offence); and (g) section 271.7D (domestic organ trafficking); and (h) subsection 271.7E(1) (domestic organ trafficking - aggravated offence); and (i) subsection 271.7F(1) (harbouring a victim).
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