69EJSEstablishing whether an executive officer took reasonable steps to prevent the contravention of a civil penalty provision

#### 69EJS Establishing whether an executive officer took reasonable steps to prevent the contravention of a civil penalty provision (1) For the purposes of section 69EJR, in determining whether an executive officer of a body corporate failed to take all reasonable steps to prevent the contravention of a civil penalty provision, a court is to have regard to: (a) what action (if any) the officer took towards ensuring that the body’s employees, agents and contractors have a reasonable knowledge and understanding of the requirements to comply with this Act or the Collection Act, in so far as those requirements affect the employees, agents or contractors concerned; and (b) what action (if any) the officer took when he or she became aware that the body was contravening this Act or the Collection Act. (2) This section does not, by implication, limit the generality of section 69EJR.