Taxation Administration Act 2001
sec.139Responsibility for acts or omissions of representative
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sec.139 Responsibility for acts or omissions of representative
This section applies in a proceeding for an offence against a tax law. If it is relevant to prove a person’s state of mind about a particular act or omission, it is enough to show— the act was done or omitted to be done by a representative of the person within the scope of the representative’s actual or apparent authority; and the representative had the state of mind. An act done or omitted to be done for a person by a representative of the person within the scope of the representative’s actual or apparent authority is taken to have been done or omitted to be done also by the person, unless the person proves the person could not, by the exercise of reasonable diligence, have prevented the act or omission. In this section— representative means— of a corporation—an executive officer, employee or agent of the corporation; or of a partnership—a partner, employee or agent of the partnership; or of an unincorporated body—a member of the body, or an employee or agent of the body; or of an individual—an employee or agent of the individual. state of mind of a person includes— the person’s knowledge, intention, opinion, belief or purpose; and the person’s reasons for the intention, opinion, belief or purpose. (sec.139-ssec.1) This section applies in a proceeding for an offence against a tax law. (sec.139-ssec.2) If it is relevant to prove a person’s state of mind about a particular act or omission, it is enough to show— the act was done or omitted to be done by a representative of the person within the scope of the representative’s actual or apparent authority; and the representative had the state of mind. (sec.139-ssec.3) An act done or omitted to be done for a person by a representative of the person within the scope of the representative’s actual or apparent authority is taken to have been done or omitted to be done also by the person, unless the person proves the person could not, by the exercise of reasonable diligence, have prevented the act or omission. (sec.139-ssec.4) In this section— representative means— of a corporation—an executive officer, employee or agent of the corporation; or of a partnership—a partner, employee or agent of the partnership; or of an unincorporated body—a member of the body, or an employee or agent of the body; or of an individual—an employee or agent of the individual. state of mind of a person includes— the person’s knowledge, intention, opinion, belief or purpose; and the person’s reasons for the intention, opinion, belief or purpose.
- (a) the act was done or omitted to be done by a representative of the person within the scope of the representative’s actual or apparent authority; and
- (b) the representative had the state of mind.
- (a) of a corporation—an executive officer, employee or agent of the corporation; or