Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 109

109 .         Offence by body corporate

        (1)         If a body corporate commits an offence against a taxation Act each director of the body corporate commits the offence and is liable to the penalty prescribed for an individual who commits the offence.

        (2)         It is a defence to a charge of an offence by a director under this section to prove that the accused —

            (a)         did not aid, abet, counsel or procure the act or omission of the body corporate concerned; and

            (b)         was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission of the body corporate.

        [Section 109 amended: No. 84 of 2004 s. 82.]