72ACriminal liability of officers of bodies corporate—accessorial liability

72A Criminal liability of officers of bodies corporate—accessorial liability

(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—

(a) authorised or permitted the commission of the offence by the body corporate; or

(b) was knowingly concerned in any way (whether by act or omission) in the commission of the offence by the body corporate.

(a) section 18(4);

(b) section 20(3);

(c) section 28;

(d) section 46(2);

(e) section 46A(2);

(f) section 49(4);

(g) section 50(4);

(h) section 52(4);

(i) section 52AA;

S. 72A(2)(j) substituted by No. 22/2022 s. 22.

(j) section 54J;

S. 72A(2)(ja) inserted by No. 22/2022 s. 22.

(ja) section 54K;

S. 72A(2)(jb) inserted by No. 22/2022 s. 22.

(jb) section 54L;

(k) section 55(3);

(l) section 56(3);

(m) section 58(4);

(n) section 59(1), (2) and (3);

(o) section 60(3);

(p) section 61(2);

(q) section 62(2);

(r) section 67B(1).

(3) 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.

(4) 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.

(5) In this section—

body corporate has the same meaning as corporation has in section 57A of the Corporations Act;

officer in relation to a body corporate means—

(a) a person who is an officer (as defined by section 9 of the Corporations Act) of the body corporate; or

(b) a person (other than a person referred to in paragraph (a)), by whatever name called, who is concerned in, or takes part in, the management of the body corporate.

S. 72A(6) substituted by No. 20/2015 s. 56(Sch. 1 item 1).

(6) This section does not affect the operation of Subdivision (1) of Division 1 of Part II of the .