103Offences by corporations

103 Offences by corporations (1) In this section, ***officer***— (a) in relation to a corporation within the meaning of the Corporations Act, has the same meaning as in section 9 of that Act; and (b) in relation to a corporation that is not a corporation within the meaning of that Act, means any person (by whatever name called) who is concerned or takes part in the management of the corporation— but does not include an employee of the corporation. (2) If a corporation is guilty of an offence against this Act, any officer of the corporation who was in any way, by act or omission, directly or indirectly, knowingly concerned in or party to the commission of the offence is also guilty of that offence and liable to the penalty for that offence. (3) If in a proceeding for an offence against this Act it is necessary to establish the intention of a corporation, it is sufficient to show that a servant or agent of the corporation had that intention. (4) A statement made by an officer of a corporation is admissible as evidence against the corporation in any proceeding against the corporation for an offence against this Act.