ACTIn ForceAct
Taxation Administration Act 1999
120Prosecution of bodies corporate
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120 Prosecution of bodies corporate
(1) A charge against a body corporate for a tax offence may be dealt with
summarily.
(2) If, in a prosecution for a tax offence constituted by an act done by a
body corporate, it is necessary to establish the intention of the body,
it is sufficient to show that a servant or agent of the body, being a
servant or agent by whom the act was done, had the intention.
(3) In a prosecution for a tax offence, any act done by or on behalf of a
body corporate by—
(a) a director, servant or agent; or
(b) any other person—
(i) at the direction; or
(ii) with the consent or agreement, whether express or implied;
of a director, servant or agent;
is taken to have been done also by the body corporate.