Application to trusts
101P Application to trusts
This Part applies to a trust as if the trust were a person. However, an obligation that would otherwise be imposed on the trust:
is imposed on each trustee of the trust instead; and
may be discharged by any of the trustees.
If, apart from this subsection, a trust would contravene a civil penalty provision, the contravention is taken to have been committed by each trustee of the trust.
A trustee of a trust does not contravene a civil penalty provision because of subsection (2), if the trustee:
does not know of the circumstances that constitute the contravention of the provision concerned; or
knows of those circumstances but takes all reasonable steps to correct the contravention as soon as possible after the trustee becomes aware of those circumstances.
A defendant bears an evidential burden in relation to the matters in this subsection: see section 154E.
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