Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 222AOJ

             (1)  This section has effect for the purposes of:

                     (a)  proceedings to recover from a person a penalty payable under this Subdivision; or

                     (b)  proceedings under section 222AOI against a person of the kind referred to in paragraph 222AOI(d).

             (2)  It is a defence if it is proved that, because of illness or for some other good reason, the person did not take part in the management of the company at any time when:

                     (a)  the person was a director; and

                     (b)  the directors were under the obligation to comply with subsection 222AOB(1) or 222AOBAA(1).

             (3)  It is also a defence if it is proved that:

                     (a)  the person took all reasonable steps to ensure that the directors complied with subsection 222AOB(1), 222AOBAA(1) or 222AOBA(1) (whichever is relevant); or

                     (b)  there were no such steps that the person could have taken.

             (4)  In subsection (3):

"reasonable" means reasonable having regard to:

                     (a)  when, and for how long, the person was a director and took part in the management of the company; and

                     (b)  all other relevant circumstances.