Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 3 - Prosecution of taxation offences  

SECTION 8ZD   CONDUCT BY EMPLOYEES OR AGENTS OF CORPORATIONS  

8ZD(1)    

Where, in a prosecution for a taxation offence constituted by an act done, or omitted to be done, by a corporation, it is necessary to establish the intention of the corporation, it is sufficient to show that an employee or agent of the corporation by whom the act was done or omitted to be done, as the case may be, had the intention.

8ZD(2)    
In a prosecution for a taxation offence, any act done, or omitted to be done, on behalf of a corporation by:

(a) a director, employee or agent of the corporation; or

(b) any other person:

(i) at the direction; or

(ii) with the consent or agreement (whether express or implied),

of a director, employee or agent of the corporation,

shall be deemed to have been done, or omitted to have been done, as the case may be, also by the corporation.

8ZD(3)    
Part 2.5 of the Criminal Code does not apply to taxation offences.