(1) If a physical element of an offence against a provision of Part IV, V, VI or VII is committed by an employee of a person (the employer ) other than a body corporate acting within the actual or apparent scope of his or her employment, the physical element must also be attributed to the employer.
(2) If intention, knowledge or recklessness is a fault element
in relation to a physical element of the offence, that fault element must be
attributed to the employer if the employer expressly, tacitly or impliedly
authorised or permitted the commission of the offence.