68Offences by bodies corporate

### 68 Offences by bodies corporate > > (1)  If a body corporate commits an offence against this Act, each person concerned in the management of the body corporate is taken to have also committed the offence and may be convicted of the offence unless the person establishes that – > > > > > > (a) the act or omission constituting the offence took place without the person's knowledge or consent; or > > > > > > > (b) the person used all due diligence to prevent that act or omission by the body corporate. > > > (2)  A person referred to in [subsection (1)](#GS68@Gs1@EN) may be convicted of an offence against this Act whether or not the body corporate is charged with or convicted of the offence. > > > (3)  For the avoidance of doubt, a person who is authorised by a body corporate to exert any degree of control, direction or influence over its activities in this State is taken to be a person concerned in the management of that body corporate.