South Australian Numbered Acts South Australian Numbered Acts31—Amendment of section 110—Offences by persons involved in management of corporations
Section 110—delete subsections (1) and (2) and substitute:
(1) If a body corporate is guilty of a prescribed offence, a person who is concerned in, or takes part in, the management of the corporation is guilty of an offence and liable to the same penalty as may be imposed for the principal offence when committed by a natural person unless the person proves that he or she could not by the exercise of due diligence have prevented the commission of the offence.
(2) If a body corporate is guilty of any other offence against a taxation law, each person who is concerned in, or takes part in, the management of the corporation is guilty of an offence and liable to the same penalty as is prescribed for the principal offence if the prosecution proves that—
(a) the person knew, or ought reasonably to have known, that there was a significant risk that such an offence would be committed; and
(b) the person was in a position to influence the conduct of the body corporate in relation to the commission of such an offence; and
(c) the person failed to exercise due diligence to prevent the commission of the offence.
(2a) Subsection (2) does not apply if the principal offence is—
(a) an offence against sections 75, 76, and 106 of this Act; or
(b) an offence against sections 5(7) and 5(9) of the Land Tax Act 1936 ; or
(c) an offence against section 97 of the Payroll Tax Act 2009 ; or
(d) an offence against section 31L of the Stamp Duties Act 1923 ; or
(e) an offence against the regulations made under a taxation law that is specified as an offence to which subsection (2) does not apply.
(2b) In this section—
"prescribed offence" means an offence against—
(a) section 59 of this Act; or
(b) section 14 of the Debits Tax Act 1994 .