Burial and Cremation Act 2013

If a body corporate is guilty of an offence against section 9, each member of the governing body of the body corporate is guilty of an offence and liable to the same penalty as is prescribed for the principal offence unless the member proves that he or she could not by the exercise of due diligence have prevented the commission of the offence.

If a body corporate is guilty of any other offence against this Act (other than an offence against the regulations), each member of the governing body of the body corporate is guilty of an offence and liable to the same penalty as is prescribed for the principal offence if the prosecution proves that—

the member knew, or ought reasonably to have known, that there was a significant risk that such an offence would be committed; and

the member was in a position to influence the conduct of the body corporate in relation to the commission of such an offence; and

the member failed to exercise due diligence to prevent the commission of the offence.

Subsection (2) does not apply if the principal offence is an offence against section 17,

The regulations may make provision in relation to the criminal liability of a member of the governing body of a body corporate that is guilty of an offence against the regulations.