Taxation Administration Act 1997

If a body corporate commits an offence against a provision specified in subsection (2), an officer of the body corporate also commits an offence against the provision if the officer—

authorised or permitted the commission of the offence by the body corporate; or

was knowingly concerned in any way (whether by act or omission) in the commission of the offence by the body corporate.

For the purposes of section (1)—

the following provisions of this Act are specified—

section 22(2);

section 47(6);

section 54(1);

section 60;

section 89;

section 91(1);

the following provisions of the Congestion Levy Act 2005 are specified—

section 27(1);

section 28(1) and (2);

the following provisions of the Duties Act 2000 are specified—

section 89X(4);

section 139(5);

section 142(1);

section 199;

section 257(3);

section 258(6);

section 270(1);

section 271(1);

the following provisions of the Livestock Disease Control Act 1994 are specified—

section 92(1), (1A) and (2);

section 94B;

section 95(5) and (7);

section 95A(5) and (7);

section 95B (5) and (7);

the following provisions of the Payroll Tax Act 2007 are specified—

section 97(1) and (3);

clause 21 of Schedule 2.

Without limiting any other defence available to the officer, an officer of a body corporate may rely on a defence that would be available to the body corporate if it were charged with the offence with which the officer is charged and, in doing so, the officer bears the same burden of proof that the body corporate would bear.

An officer of a body corporate may commit an offence against a provision specified in subsection (2) whether or not the body corporate has been prosecuted for, or found guilty of, an offence against that provision.

In this section—

a person who is an officer (as defined by section 9 of the Corporations Act) of the body corporate; or

a person (other than a person referred to in paragraph (a)), by whatever name called, who is concerned in, or takes part in, the management of the body corporate.

This section does not affect the operation of Subdivision (1) of Division 1 of Part II of the Crimes Act 1958.