Commonwealth Numbered Acts Commonwealth Numbered Acts(1) A person (the first person ) commits an offence if:
(a) the first person conducts, or causes another person to conduct, 2 or more non‑reportable cross‑border movements of physical currency; and
(b) having regard to:
(i) the manner and form in which the movements were conducted, including the matters to which subsection (3) applies; and
(ii) any explanation made by the first person as to the manner or form in which the movements were conducted;
it would be reasonable to conclude that the first person conducted the movements, or caused the movements to be conducted, as the case may be, in that manner or form for the sole or dominant purpose of ensuring, or attempting to ensure, that no report in relation to the physical currency involved in the movements would be made under section 53.
Penalty: Imprisonment for 5 years or 300 penalty units, or both.
(2) Subsection (1) does not apply if the defendant proves that the first person did not conduct the movements, or cause the movements to be conducted, as the case may be, for the sole or dominant purpose of ensuring, or attempting to ensure, that no report in relation to the physical currency involved in the movements would be made under section 53.
Note: A defendant bears a legal burden in relation to the matters in subsection (2)--see section 13.4 of the Criminal Code .
(3) This subsection applies to the following matters:
(a) the total amount of the physical currency involved in each movement;
(b) the total amount of the physical currency involved in the movements;
(c) the period of time over which the movements occurred;
(d) the interval of time between any of the movements;
(e) the locations at which the movements were initiated or conducted.