794BLiability of the Commonwealth for certain offences

794B Liability of the Commonwealth for certain offences

(1) Part 2.5 of the Criminal Code applies in relation to the Commonwealth, for the purposes of an offence against:

(a) subsection 327A(1) (offence for failing to pay amounts as required) of this Act; or

(b) a related offence provision, to the extent that the related offence provision relates to an offence against subsection 327A(1) of this Act;

in the same way as that Part applies in relation to a body corporate.

(2) It so applies:

(a) as if sections 12.4 and 12.5 of the Criminal Code were omitted; and

(b) with the following modifications:

(i) the modifications set out in the following table (subject to subparagraph (iii));

(ii) such other modifications as are made necessary by the fact that criminal liability is being imposed on a body politic rather than a body corporate (subject to subparagraph (iii));

(iii) any modifications prescribed by the regulations.

• Application of Part 2.5 of the Criminal Code to the Commonwealth
• Item Part 2.5 of the Criminal Code applies as if a reference to … were a reference to …
• 1 a body corporate’s board of directors the governing body of the agency of the Commonwealth (the relevant agency) whose officer, employee or agent engaged in conduct constituting a physical element of the offence
• 2 a high managerial agent of a body corporate a person who is an officer, employee or agent of the Commonwealth with duties of such responsibility that the person’s conduct may fairly be assumed to represent the policy of the relevant agency
• 3 the corporate culture of a body corporate one or more attitudes, policies, rules, courses of conduct or practices existing within the relevant agency or a part of the relevant agency

Determining penalty amounts for the Commonwealth

(3) If the Commonwealth is guilty of an offence against a provision mentioned in paragraph (1)(a) or (b), the penalty to be imposed on the Commonwealth is the penalty applicable to a body corporate.

Meaning of employee

(4) In this section, employee has its ordinary meaning.

Meaning of governing body

(5) The governing body of an agency of the Commonwealth is the body, or group of members of the agency, with primary responsibility for the governance of the agency.