Section 307.12 of the Criminal Code Act 1995 (Cth) is Importing Marketable Quantity of Precursors and is extracted below.
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307.12 Importing and exporting marketable quantities of border controlled precursors
(1) A person commits an offence if:
(a) the person imports or exports a substance; and
(b) either or both of the following apply:
(i) the person intends to use any of the substance to manufacture a controlled drug;
(ii) the person believes that another person intends to use any of the substance to manufacture a controlled drug; and
(c) the substance is a border controlled precursor; and
(d) the quantity imported or exported is a marketable quantity.
Penalty: Imprisonment for 15 years or 3,000 penalty units, or both.
(2) The fault element for paragraph (1)(c) is recklessness.
(3) Absolute liability applies to paragraph (1)(d).
(4) Subsection (1) does not apply if:
(a) in relation to conduct covered by subparagraph (1)(b)(i)—the person proves that he or she neither intended, nor believed that another person intended, to sell any of the controlled drug so manufactured; or
(b) in relation to conduct covered by subparagraph (1)(b)(ii)—the person proves that, although he or she believed that the other person intended to use the substance to manufacture a controlled drug, he or she did not intend to sell any of the substance to the other person.
Note: A defendant bears a legal burden in relation to the matters in subsection (4) (see section 13.4).