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Why has the Parliament imposed criminal penalties on employees but not employers?

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Why has the Parliament imposed criminal penalties on employees but not employers?

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Removing the protection of the shield of the crown for employees of Commonwealth departments, agencies and authorities reflects the common law position that officers, servants and agents of the crown have no immunity from the criminal law. It is consistent with State and Territory OHS legislation and ensures that Commonwealth employees can be held accountable where they have acted wrongly. Whilst a Commonwealth department, agency or authority cannot be criminally prosecuted for an offence against the OHS Act or regulations they are subject to civil proceedings for a declaration of contravention and liable to pay a pecuniary penalty order. They are also subject to other civil sanctions such as remedial orders, injunctions and enforceable undertakings.

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