Taxation Administration Act 1999

If a body corporate contravenes, by act or omission, a provision of a tax law, a person who is concerned in, or takes part in, the management of the body is taken to have contravened the same provision unless the person satisfies the court that—

the body contravened the provision without the person’s knowledge; or

the person was not in a position to influence the conduct of the body in relation to its contravention of the provision; or

the person, if in such a position, used all due diligence to prevent the contravention by the body.

A person may be convicted under this section of a contravention of a provision of a tax law whether or not the body corporate has been convicted of its contravention.

This section does not affect a liability imposed on a body corporate for an offence committed by it against a tax law.

For this section the following are people who are concerned in, or take part in, the management of a body corporate:

a director;

a secretary;

a receiver and manager of property;

an official manager or deputy official manager;

a liquidator of the body corporate appointed in a voluntary winding up;

a trustee or other person administering a compromise or arrangement made between the body and another person or other people.