Intelligence Services Act 2001

If this Division purports to confer a permission or right on an entity that is not a legal person, the permission or right:

is conferred on each person who is an accountable person for the entity at the time the permission or right may be exercised; and

may be exercised by:

any person who is an accountable person for the entity at the time the permission or right may be exercised; or

any person who is authorised by a person referred to in subparagraph (i) to exercise the permission or right.

If this Division purports to impose an obligation or duty on an entity that is not a legal person, the obligation or duty:

is imposed on each person who is an accountable person for the entity at the time the obligation or duty arises or is in operation; and

may be discharged by:

any person who is an accountable person for the entity at the time the obligation or duty arises or is in operation; or

any person who is authorised by a person referred to in subparagraph (i) to discharge the obligation or duty.

A provision of this Division (including a civil penalty provision) that is purportedly contravened by an entity that is not a legal person is instead contravened by each accountable person for the entity who:

did the relevant act or made the relevant omission; or

aided, abetted, counselled or procured the relevant act or omission; or

was in any way knowingly concerned in, or party to, the relevant act or omission.

For the purposes of this section, a person is an accountable person for an entity at a particular time if:

in the case of a partnership in which one or more of the partners is an individual—the individual is a partner in the partnership at that time; or

in the case of a partnership in which one or more of the partners is a body corporate—the person is a director of the body corporate at that time; or

in the case of a trust in which the trustee, or one or more of the trustees, is an individual—the individual is a trustee of the trust at that time; or

in the case of a trust in which the trustee, or one or more of the trustees, is a body corporate—the person is a director of the body corporate at that time; or

in the case of an unincorporated association—the person is a member of the governing body of the unincorporated association at that time.