143Offences by bodies corporate

##### 143 Offences by bodies corporate (1) Where a body corporate is guilty of an offence against this Act (other than an offence of which the body corporate is guilty by virtue of subsection 142(3) or (4) of this Act as in force after the commencement of section 198 of the Companies and Securities Legislation (Miscellaneous Amendments) Act 1985): (a) any officer of the body corporate (including a person who has subsequently ceased to be an officer of the body corporate) who was in any way, by act or omission, directly or indirectly, knowingly concerned in or party to the commission of the offence is guilty of an offence; and (b) notwithstanding subsection 141(6), the penalty applicable to an offence of which such an officer is guilty by virtue of paragraph (a) of this subsection is the penalty applicable to the offence of which the body corporate is guilty. (2) For the purposes of this section, officer, in relation to a body corporate, includes: (a) a director, secretary, executive officer or employee of the body corporate; (b) a receiver, or a receiver and manager, of property, of the body corporate; (c) an official manager or a deputy official manager of the body corporate; (d) a liquidator of the body corporate; and (e) a trustee or other person administering a compromise or arrangement made between the body corporate and another person or other persons.