178Accessories to the commission of offences

#### 178 Accessories to the commission of offences 178 Accessories to the commission of offences > > (1) For the purposes of this section, a principal offence is an offence against this Act or the regulations that is capable of being committed by an individual or corporation. > > > (2) An individual commits an offence against this section if— > > > > > (a) another person (the principal offender) commits a principal offence, and > > > > > (b) the individual— > > > > > > > (i) aids, abets, counsels or procures the commission of the principal offence, or > > > > > > > (ii) induces, whether by threats, promises or otherwise, the commission of the principal offence, or > > > > > > > (iii) conspires with others to effect the commission of the principal offence, or > > > > > > > (iv) is in any other way, whether by act or omission, knowingly concerned in, or party to, the commission of the principal offence, and > > > > > (c) if the principal offender is a corporation—the individual is— > > > > > > > (i) a director of the corporation, or > > > > > > > (ii) involved in the management of the corporation and is in a position to influence the conduct of the corporation in relation to the commission of the principal offence. > > > > Maximum penalty—The maximum penalty for the principal 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 principal offence. > > > (5) This section does not affect the liability of the principal offender for the principal offence and applies whether or not the principal offender is prosecuted for, or convicted of, the principal 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 a corporation) who are concerned in, or party to, the commission of the principal offence.