Taxation Administration Act 1997

If a body corporate contravenes a provision of a taxation law, a person who is concerned in, or takes part in, the management of the body corporate is taken to have contravened that provision.

It is a defence in proceedings under subsection (1) for a person to prove that – the body corporate contravened the provision without the person's knowledge; or the person was not in a position to influence the conduct of the body corporate in relation to its contravention of the provision; or the person, if in that position, used all due diligence to prevent the contravention by the body corporate.

A person may be convicted of a contravention of a provision of a taxation 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 taxation law.

For the purpose of this section, the following persons are persons who are concerned in, or take part in, the management of a body corporate:a director of the body corporate; a secretary of the body corporate; a receiver and manager of property of the body corporate; an administrator of a deed of arrangement executed by the body corporate; a liquidator of the body corporate appointed in a voluntary winding-up of the body corporate; a trustee or other person administering a compromise or arrangement made between the body corporate and another person or other persons.