Taxation Administration Act 1999

A charge against a body corporate for a tax offence may be dealt with summarily.

If, in a prosecution for a tax offence constituted by an act done by a body corporate, it is necessary to establish the intention of the body, it is sufficient to show that a servant or agent of the body, being a servant or agent by whom the act was done, had the intention.

In a prosecution for a tax offence, any act done by or on behalf of a body corporate by—

a director, servant or agent; or

any other person—

at the direction; or

with the consent or agreement, whether express or implied;