Clean Energy (Consequential Amendments) Act 2011 (132 of 2011)
Schedule 1 General amendments
Part 2 Amendments commencing on 1 July 2012
Division 1 Amendments
National Greenhouse and Energy Reporting Act 2007
395 After subsection 47(1)
Insert:
(1A) For the purposes of subsection (1), the officer is reckless as to whether the contravention would occur if:
(a) the officer is aware of a substantial risk that the contravention would occur; and
(b) having regard to the circumstances known to the officer, it is unjustifiable to take the risk.
(1B) For the purposes of subsection (1), the officer is negligent as to whether the contravention would occur if the officer's conduct involves:
(a) such a great falling short of the standard of care that a reasonable person would exercise in the circumstances; and
(b) such a high risk that the contravention would occur; and
that the conduct merits the imposition of a pecuniary penalty.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).