(1) If, in a proceeding for an offence against this Act, it is necessary to establish a person's state of mind in relation to particular conduct, it is sufficient to show:
(a) the conduct was engaged in by a representative of the person, within the scope of the representative's actual or apparent authority; and
(b) the representative had that state of mind.
(2) For a proceeding for an offence against this Act, conduct engaged in on behalf of a person by a representative within the scope of the representative's actual or apparent authority is taken to have been engaged in also by the person.
(3) However, an individual is not liable to be punished by imprisonment for an offence against this Act if the offence arises because of the person's vicarious liability for the representative's conduct.
(4) In this section:
"engaging in conduct" includes failing or refusing to engage in conduct.
(a) of a body corporate – an executive officer, employee or agent of the body corporate; or
(b) of an individual – an employee or agent of the person.
"state of mind" of a person includes:
(a) the knowledge, intention, opinion, belief or purpose of the person; and
(b) the person's reasons for the intention, opinion, belief or purpose.