Australian Capital Territory Numbered Acts

TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999) - SECT 120

(1)     A charge against a body corporate for a tax offence may be dealt with summarily.

(2)     Where, 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 deemed to have been done also by the body corporate.