Part 7Offences
General provisions
138AATime limit for prosecutions
A prosecution under section 112C must be commenced within 6 months of the date on which the return was required to be filed.
A prosecution under section 103K or 112D must be commenced—
- within 6 months of the date on which the prosecutor is satisfied that there is sufficient evidence to warrant the commencement of the proceedings; but
- not later than 3 years after the offence was committed.
Notes
- Section 138AA: inserted, on , by section 41 of the Local Electoral Amendment Act 2013 (2013 No 40).


