Presumption of culpable mental state shifts burden to accused to prove absence of intent in GST offences.

Where a culpable mental state is an element of an offence under the Act, the court shall presume such mental state, while it remains a defence for the accused to prove absence of that state; "culpable mental state" includes intention, motive, knowledge, belief, or reason to believe, and a fact is proved only when the court believes it exists beyond reasonable doubt.

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