178Treatment of trusts

#### 178 Treatment of trusts (1) This Act applies to a trust as if it were a person, but with the changes set out in this section. Trusts with a single trustee (2) If the trust has a single trustee: (a) an obligation that would otherwise be imposed on the trust by this Act is imposed on the trustee instead; and (b) an offence against this Act that would otherwise have been committed by the trust is taken to have been committed by the trustee. Trusts with multiple trustees (3) If the trust has 2 or more trustees: (a) an obligation that would otherwise be imposed on the trust by this Act is imposed on each trustee instead, but may be discharged by any of the trustees; and (b) an offence against this Act that would otherwise have been committed by the trust is taken to have been committed by each trustee of the trust at the time the offence was committed who: (i) did the relevant act or made the relevant omission; or (ii) aided, abetted, counselled or procured the relevant act or omission; or (iii) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the trustee). Contraventions of civil penalty provisions (4) This section applies to a contravention of a civil penalty provision in a corresponding way to the way in which it applies to an offence.