TAXATION ADMINISTRATION ACT 1997 - SECT 130B Criminal liability of officers of bodies corporate—failure to exercise due diligence
TAXATION ADMINISTRATION ACT 1997 - SECT 130B
Criminal liability of officers of bodies corporate—failure to exercise due diligence(1) If a body corporate commits an offence against a provision specified in subsection (2), an officer of the body corporate also commits an offence against the provision if the officer failed to exercise due diligence to prevent the commission of the offence by the body corporate.
(2) For the purposes of subsection (1)—
(a) the following provisions of this Act are specified—
(i) section 10(1) and (2);
(ii) section 43(1) and (2);
(iii) section 50(1);
(iv) section 51(2);
(v) section 52(1);
(vi) section 53;
(vii) section 55(1);
(viii) section 56;
(ix) section 58;
(x) section 59;
(xi) section 73(8);
(xii) section 88(1);
(xiii) section 94(1);
(xiv) section 116E(1);
(xv) section 116I(1);
S. 130B(2)(ab) inserted by No. 35/2017 s. 78, amended by No. 63/2017 s. 21(Sch. 1 item 9.4).
(ab) section 240(1) of the Commercial Passenger Vehicle Industry Act 2017 is specified;
(b) the following provisions of the Duties Act 2000 are specified—
(i) section 21B;
(ii) section 21C(1);
(iii) section 21D(2);
(iv) section 24(6);
S. 130B(2)(b)(iva) inserted by No. 28/2017 s. 86.
(iva) section 69D(2);
(v) section 89O(2);
(vi) section 140(2);
(vii) section 185;
(viii) section 188(1);
(ix) section 205(1);
(x) section 253(1);
(xi) section 264B(3);
(xii) section 266(1);
(xiii) section 269;
S. 130B(2)(ba) inserted by No. 47/2018 s. 11, amended by No. 52/2021 s. 73, substituted by No. 14/2023 s. 78.
(ba) the following provisions of the Gambling Taxation Act 2023 are specified—
(i) section 13(1);
(ii) section 20(1);
(iii) section 36(1);
(iv) section 48(1);
(c) the following provisions of the Livestock Disease Control Act 1994 are specified—
(i) section 94A(1) and (2);
(ii) section 95(1), (2), (3) and (4);
(iii) section 95A(1), (2), (3) and (4);
(iv) section 95B(1), (2), (3) and (4);
(v) section 96(2);
(vi) section 96B.
(3) In determining whether an officer of a body corporate failed to exercise due diligence, a court may have regard to—
(a) what the officer knew, or ought reasonably to have known, about the commission of the offence by the body corporate; and
(b) whether or not the officer was in a position to influence the body corporate in relation to the commission of the offence by the body corporate; and
(c) what steps the officer took, or could reasonably have taken, to prevent the commission of the offence by the body corporate; and
(d) any other relevant matter.
(4) Without limiting any other defence available to the officer, an officer of a body corporate may rely on a defence that would be available to the body corporate if it were charged with the offence with which the officer is charged and, in doing so, the officer bears the same burden of proof that the body corporate would bear.
(5) An officer of a body corporate may commit an offence against a provision specified in subsection (2) whether or not the body corporate has been prosecuted for, or found guilty of, an offence against that provision.
(6) In this section—
"body corporate "has the same meaning as in section 130A ;
"officer "in relation to a body corporate, has the same meaning as in section 130A.
S. 130C inserted by No. 13/2013 s. 45.