239Treatment of trusts with multiple trustees

#### 239 Treatment of trusts with multiple trustees (1) If a trust has 2 or more trustees, this Act applies to the trust as if it were a person, but with the changes set out in this section. > Note: A trust is a person for the purposes of this Act (see the definition of person in section 5). (2) An obligation that would otherwise be imposed on the trust by this Act is imposed on each trustee instead, but may be discharged by any of the trustees. (3) An offence against this Act that would otherwise be committed by the trust is taken to have been committed by each trustee. (4) A trustee does not commit an offence because of subsection (3) if the trustee: (a) does not know of the circumstances that constitute the contravention of the provision concerned; or (b) knows of those circumstances but takes all reasonable steps to correct the contravention as soon as possible after the trustee becomes aware of those circumstances. > Note: A defendant bears an evidential burden in relation to the matters in subsection (4)—see subsection 13.3(3) of the Criminal Code. (5) This section applies to a breach of a civil penalty provision in a corresponding way to the way in which it applies to an offence.