109Offences by bodies corporate

### 109 Offences by bodies corporate > > (1)  If a body corporate contravenes a provision of a taxation law, a person who is concerned in, or takes part in, the management of the body corporate is taken to have contravened that provision. > > > (2)  It is a defence in proceedings under [subsection (1)](#GS109@Gs1@EN) for a person to prove that – > > > > > > (a) the body corporate contravened the provision without the person's knowledge; or > > > > > > > (b) the person was not in a position to influence the conduct of the body corporate in relation to its contravention of the provision; or > > > > > > > (c) the person, if in that position, used all due diligence to prevent the contravention by the body corporate. > > > (3)  A person may be convicted of a contravention of a provision of a taxation law whether or not the body corporate has been convicted of its contravention. > > > (4)  This section does not affect a liability imposed on a body corporate for an offence committed by it against a taxation law. > > > (5)  For the purpose of this section, the following persons are persons who are concerned in, or take part in, the management of a body corporate: > > > > > > (a) a director of the body corporate; > > > > > > > (b) a secretary of the body corporate; > > > > > > > (c) a receiver and manager of property of the body corporate; > > > > > > > (d) an administrator of a deed of arrangement executed by the body corporate; > > > > > > > (e) a liquidator of the body corporate appointed in a voluntary winding-up of the body corporate; > > > > > > > (f) a trustee or other person administering a compromise or arrangement made between the body corporate and another person or other persons.