(1) If the actions of an employee constitute or allegedly constitute an offence against this Act or the Regulations, the employee's employer may be prosecuted for the offence (whether or not the employee is also prosecuted) as if he or she had personally performed those actions.
(2) It is a defence to a prosecution of an employer for an offence referred to in subsection (1) that the employer did not authorise (either expressly or by implication) the actions of the employee constituting the offence.
(3) In this section:
"employee" includes a person who provides services to another person under a contract with the other person or a third party.
"employer" includes a person to whom another person provides services under a contract entered into with the other person or a third party.