New South Wales Consolidated Acts New South Wales Consolidated ActsWhere an offence under this Act has been committed by a body corporate, each director of the body corporate at the time when the offence was committed and each person holding a managerial position or concerned with the management of the body corporate at that time, whether any such person is described as manager, sales manager, secretary, accountant or otherwise, shall be guilty of the like offence unless the director or person proves that the director or person exercised all due diligence to prevent the act or omission constituting the offence.