351Liability of officers of bodies corporate—accessorial liability

351 Liability of officers of bodies corporate—accessorial liability (1) If a body corporate that is a corporation within the meaning of section 57A of the Corporations Act commits an offence against a provision of this Act, other than an offence against, or committed by contravening, a provision specified in section 349(2) or 350(2), an officer of the body corporate also commits the offence 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. (2) 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. (3) An officer of a body corporate may commit an offence against a provision of this Act, other than an offence against, or committed by the contravention of, a provision specified in section 349(2) or 350(2), whether or not the body corporate has been prosecuted for, or found guilty of, that offence. S. 352 inserted by No. 39/2018 s. 7 (as amended by Nos 27/2019 ss 12−30, 3/2020 ss 42–44, 47/2020 s. 26).