Commonwealth Consolidated Acts

SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 131B

  (1)   A person commits an offence if:

  (a)   the person holds themself out as a superannuation actuary; and

  (b)   the person is not a superannuation actuary.

Penalty:   50 penalty units.

  (2)   A person commits an offence if:

  (a)   the person holds themself out as an approved SMSF auditor; and

  (b)   the person is not an approved SMSF auditor.

Penalty:   50 penalty units.

  (2A)   A person commits an offence if:

  (a)   the person holds themself out as an RSE auditor; and

  (b)   the person is not an RSE auditor.

Penalty:   50 penalty units.

  (3)   Subsections   (1), (2) and (2A) are offences of strict liability.

Note 1:   Chapter   2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2:   For strict liability , see section   6.1 of the Criminal Code .

Note 3:   See also sections   131CC and 131CD.