After 911 attacks in 2001, the United Nations Security Council adopted Resolution 1373, calling upon member states to combat by all means, threats to international peace and security caused by terrorist acts, and stipulate that any person who participates in the financing, planning, preparation or perpetration of terrorist acts or in supporting terrorist acts as serious criminal offenses in domestic laws. In order to respond to the determination of combating financing of terrorism and the proliferation of weapons among international society, Taiwan implemented the Counter-Terrorism Financing Act to comply with above resolutions.
However, due to the strict legal elements of each crime in the Counter-Terrorism Financing Act, it is difficult for prosecutors to prosecute. The aim for this dissertation is to submit some proposals for amendment of the Counter-Terrorism Financing Act through comparing it with the Australian Legal System.
