Superannuation Industry (Supervision) Act 1993
For the purposes of this Part, an Australian court is taken to find a person guilty of an offence if, and only if:
(a) the court convicts the person of the offence; or
(b) the person is charged before the court with the offence and is found by the court to have committed the offence, but the court does not proceed to convict the person of the offence.
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