Western Australian Current Acts Western Australian Current Acts In every Customs
prosecution the averment of the prosecution or plaintiff contained in the
information, declaration, or claim shall be deemed to be proved in the absence
of proof to the contrary, but so that —
(a) when
an intent to defraud the revenue is charged, the averment shall not be deemed
sufficient to prove the intent; and
(b) in
all proceedings for an indictable offence, or for an offence directly
punishable by imprisonment, the guilt of the accused must be established by
evidence.
[Section 40 amended: No. 84 of 2004 s. 82.]