Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Proceedings for an offence against:
(a) subsection 327A(1) (offence for failing to pay amounts as required); or
(b) a related offence provision, to the extent that the related offence provision relates to an offence against subsection 327A(1);
may be commenced only by the Director of Public Prosecutions or the Australian Federal Police.
(2) Despite anything in any other law, proceedings for an offence against a provision referred to in paragraph (1)(a) or (b) may be commenced at any time within 6 years after the commission of the offence.