TAXATION ADMINISTRATION ACT 1996 - SECT 121A
Liability of directors etc for offences by corporation--accessory to the commission of the offences
TAXATION ADMINISTRATION ACT 1996 - SECT 121A
Liability of directors etc for offences by corporation--accessory to the commission of the offences
121A Liability of directors etc for offences by corporation--accessory to the
commission of the offences
(1) For the purposes of this section, a
"corporate offence" is an offence against a taxation law or the regulations
that is capable of being committed by a corporation, whether or not it is an
executive liability offence referred to in section 121.
(2) A person commits
an offence against this section if--
(ii) an individual who is involved in the management of the corporation
and who is in a position to influence the conduct of the corporation in
relation to the commission of the corporate offence, and
(c) the person--
(i)
aids, abets, counsels or procures the commission of the corporate offence, or
(ii) induces, whether by threats or promises or otherwise, the commission of
the corporate offence, or
(iii) conspires with others to effect the
commission of the corporate offence, or
(iv) is in any other way, whether by
act or omission, knowingly concerned in, or party to, the commission of the
corporate offence.
: Maximum penalty--The maximum penalty for the
corporate offence if committed by an individual.
(3) The prosecution bears
the legal burden of proving the elements of the offence against this section.
(4) The offence against this section can only be prosecuted by a person who
can bring a prosecution for the corporate offence.
(5) This section does not
affect the liability of the corporation for the corporate offence, and applies
whether or not the corporation is prosecuted for, or convicted of, the
corporate offence.
(6) This section does not affect the application of any
other law relating to the criminal liability of any persons (whether or not
directors or other managers of the corporation) who are concerned in, or party
to, the commission of the corporate offence.