160Liability of directors etc for offences by corporation—accessory to the commission of the offences

#### 160 Liability of directors etc for offences by corporation—accessory to the commission of the offences 160 Liability of directors etc for offences by corporation—accessory to the commission of the offences > > (1) For the purposes of this section, a corporate offence is an offence against this Act or the regulations that is capable of being committed by a corporation, whether or not it is an executive liability offence referred to in section 159. > > > (2) A person commits an offence against this section if— > > > > > (a) a corporation commits a corporate offence, and > > > > > (b) the person is— > > > > > > > (i) a director of the corporation, or > > > > > > > (ii) an individual who is involved in the management of the corporation and who is in a position to influence the conduct of the corporation in relation to the commission of the corporate offence, and > > > > > (c) the person— > > > > > > > (i) aids, abets, counsels or procures the commission of the corporate offence, or > > > > > > > (ii) induces, whether by threats or promises or otherwise, the commission of the corporate offence, or > > > > > > > (iii) conspires with others to effect the commission of the corporate offence, or > > > > > > > (iv) is in any other way, whether by act or omission, knowingly concerned in, or party to, the commission of the corporate offence. > > > > Maximum penalty—The maximum penalty for the corporate offence if committed by an individual. > > > (3) The prosecution bears the legal burden of proving the elements of the offence against this section. > > > (4) The offence against this section can only be prosecuted by a person who can bring a prosecution for the corporate offence. > > > (5) This section does not affect the liability of the corporation for the corporate offence, and applies whether or not the corporation is prosecuted for, or convicted of, the corporate offence. > > > (6) This section does not affect the application of any other law relating to the criminal liability of any persons (whether or not directors or other managers of the corporation) who are concerned in, or party to, the commission of the corporate offence.