(1) A person commits an offence if the person creates an abatement certificate in contravention of this Act or the conditions (if any) of the person's accreditation as an abatement certificate provider.
Maximum penalty: the number of penalty units worked out under subsection (2).
Note 1 A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including regulations (see Legislation Act, s 104).
Note 2 The Criminal Code provides for certain ancillary offences (eg attempt) that operate in relation to all Territory laws (see the Code, pt 2.4).
(2) For the penalty in subsection (1), the number of penalty units is—
100 + number of abatement certificates created
Example
The maximum penalty for an offence involving the creation of 80 abatement certificates is 180 penalty units.
Note An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).
(3) To remove any doubt—
(a) a person may be found guilty of an offence against subsection (1) whether or not the abatement certificate created is registered in the register of abatement certificates; and
(b) there is no minimum penalty
for an offence against subsection (1).