A New Tax System (Family Assistance) (Administration) Act 1999
View history note
Hide history note[ CCH Note: Division 2 was repealed by No 137 of 2001, s 3 and Sch 1 item 33, effective 1 October 2001. The Division formerly read:
]Division 2 - Proceedings against corporations
State of mind of corporation
189
If, in proceedings for an offence against this Act in respect of conduct engaged in by a corporation, it is necessary to establish the state of mind of the corporation, it is sufficient to show that:
(a) a director, employee or agent of the corporation engaged in that conduct; and
(b) the director, employee or agent was, in engaging in the conduct, acting within the scope of the director's, employee's or agent's actual or apparent authority; and
(c) the director, employee or agent had that state of mind. Conduct of officer of corporation
190
If:
(a) conduct is engaged in on behalf of a corporation by a director, employee or agent of the corporation; and
(b) the conduct is within the scope of his or her actual or apparent authority;the conduct is taken, for the purposes of a prosecution for an offence against this Act, to have been engaged in by the corporation unless the corporation establishes that it took reasonable precautions, and exercises due diligence, to avoid the conduct.
If:
(a) conduct is engaged in on behalf of a person other than a corporation by an employee or agent of the person; and
(b) the conduct is within the scope of the employee's actual or apparent authority;
the conduct is taken, for the purposes of a prosecution for an offence against this Act, to have been engaged in by the person unless the person establishes that he or she took reasonable precautions, and exercised due diligence, to avoid the conduct.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.