119Offences by corporations

#### 119 Offences by corporations 119 Offences by corporations (cf 1991 Act, s 78) > > (1) If a corporation commits an offence under a provision of this Act or the regulations, each person who is a director of the corporation, or who is concerned in the management of the corporation, is to be taken to have committed the same offence if the person knowingly authorised or permitted the act or omission constituting the offence. > > > (2) Subsection (1) does not apply in respect of an offence under a provision of this Act or the regulations that is declared by the regulations to be an excluded provision for the purposes of this section. > > > (3) A person may be proceeded against and convicted under such a provision whether or not the corporation has been proceeded against or convicted under that provision. > > > (4) Nothing in this section affects any liability imposed on a corporation for an offence committed by the corporation under such a provision. > > **pt 6, div 3 (ss 90–96):** Rep 2017 No 43, Sch 1 \[47\].