180‑10 Offences180‑10 Offences

#### 180‑10 Offences (1) An offence against this Act committed by a company that is an unincorporated association or body of persons is taken to have been committed by each individual who was a director of the body or association at the time the body or association committed the offence. (2) Despite subsection (1), the offence is taken to have been committed by a director under that subsection only if the director: (a) aided, abetted, counselled or procured the relevant act or omission; or (b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the director). (3) Subsection (1) does not apply in respect of a director if section 180‑15 applies to the director. > Note: A defendant bears an evidential burden in relation to the matter in this subsection (see subsection 13.3(3) of the Criminal Code).