A New Tax System (Family Assistance) (Administration) Act 1999

PART 7 - LIABILITY OF CERTAIN EMPLOYERS AND PRINCIPALS FOR OFFENCES  

Division 3 - Proceedings against non-corporations  

SECTION 191  

191   State of mind of individual  
If, in proceedings for an offence against this Act in respect of conduct engaged in by a person other than a corporation, it is necessary to establish the state of mind of the person, it is sufficient to show that:


(a) the conduct was engaged in by an employee or agent of the person within the scope of his or her actual or apparent authority; and


(b) the employee or agent had that state of mind.


 

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