Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part XI · Trials and Proceedings
74A. Evidence of agent provocateur admissible
Feedback & supportNotwithstanding any rule of law or the provisions of this Act or any other written law to the contrary, no agent provocateur shall be presumed to be unworthy of credit by reason only of his having attempted to abet or abetted the commission of an offence by any
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person under this Act if the attempt to abet or abetment was for the sole purpose of securing evidence against such person.
Notwithstanding any rule of law or the provisions of this Act or any other written law to the contrary, and that the agent provocateur is a police officer whatever his rank or an officer of sales tax, any statement, whether oral or in writing made to an agent provocateur by any person who subsequently is charged with an offence under this Act shall be admissible as evidence at his trial.
officer of sales tax
“officer of sales tax” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967 and includes any person appointed or employed under subsection 4(3);