(1) A prosecution for the following offences against an ACT law may be begun at any time:
(a) an offence by an individual punishable by imprisonment for longer than 6 months;
(b) an offence by a corporation punishable by a prescribed fine;
Note See s 161 for the fines that may be imposed on a corporation for offences punishable only by imprisonment.
(c) an aiding and abetting offence by an individual in relation to an offence by a corporation punishable by a prescribed fine.
(2) A prosecution for any other offence against an ACT law must be begun not later than—
(a) 1 year after the day of commission of the offence; or
(b) if an ACT law provides for another period—that period.
(3) However, if a coroner's inquest or inquiry, or an inquiry under the Inquiries Act 1991
or the Royal Commissions Act 1991
, is held into a matter that discloses or is otherwise found to relate to an offence mentioned in subsection (2), a prosecution for the offence may be begun not later than 1 year after the day when—
(a) the coroner's report is made; or
(b) the report of the board of inquiry or royal commission is given to the Chief Minister.
(4) In this section:
"aiding and abetting offence" means an offence against the Criminal Code
, section 45 (Complicity and common purpose).
"prescribed fine", for an offence, means—
(a) if the penalty for the offence is expressed in penalty units—100 penalty units or more; or
(b) if the penalty for the offence is expressed as an amount of money—$50 000 or more.