Section 107
repeal, substitute
(1) If, in a proceeding for an offence against this Act, it is necessary to establish a person's state of mind in relation to particular conduct, it is sufficient to show:
(a) the conduct was engaged in by a representative of the person, within the scope of the representative's actual or apparent authority; and
(b) the representative had that state of mind.
(2) For a proceeding for an offence against this Act, conduct engaged in on behalf of a person by a representative within the scope of the representative's actual or apparent authority is taken to have been engaged in also by the person.
(3) However, an individual is not liable to be punished by imprisonment for an offence against this Act if the offence arises because of the person's vicarious liability for the representative's conduct.
(4) In this section:
"engaging in conduct" includes failing or refusing to engage in conduct;
"representative" means:
(a) of a body corporate – an executive officer, employee or agent of the body corporate; or
(b) of an individual – an employee or agent of the person;
"state of mind" of a person includes:
(a) the knowledge, intention, opinion, belief or purpose of the person; and
(b) the person's reasons for the intention, opinion, belief or purpose.
(1) If a body corporate commits an offence against this Act (the "principal offence"), each of the executive officers of the body corporate commits an offence (the "secondary offence") and is liable to the penalty applicable to an individual who commits the principal offence.
(2) However, it is a defence for an executive officer to establish:
(a) the officer did not know, and could not reasonably have been expected to know, the principal offence was to be or was being committed; or
(b) the officer exercised due diligence to prevent the commission of the principal offence.
(3) The executive officer may be found guilty of the secondary offence even though the body corporate has not been charged with, or found guilty of, the principal offence.
(4) This section does not affect the liability of the body corporate for the principal offence.
(5) In this section:
"executive officer", of a body corporate, means a director or other person who is concerned with, or takes part in, the management of the body corporate.