A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 191 State of mind of individual

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 191

    If, in proceedings for an offence against this Act in respect of conduct engaged in by a person other than a corporation, it is necessary to establish the state of mind of the person, it is sufficient to show that:

  (a)   the conduct was engaged in by an employee or agent of the person within the scope of his or her actual or apparent authority; and

  (b)   the employee or agent had that state of mind.