(1) In this section,
unless the contrary intention appears —
“offence” means an offence under this
Act;
“officer” , of a corporation, has the
same meaning as in the Corporations Act 2001 of the Commonwealth but does
not include an employee of the corporation unless the employee was concerned
in its management.
(2) If a corporation
is charged with an offence, every person who was an officer of the corporation
at the time of the alleged offence may also be charged with the offence.
(3) If a corporation
and an officer are charged as permitted by subsection (2) and the
corporation is found guilty of the offence, the officer is to be taken to have
also committed the offence, subject to subsection (6).
(4) If a corporation
commits an offence, then although the corporation is not charged with the
offence, every person who was an officer of the corporation at the time of the
offence may be charged with the offence.
(5) If an officer is
charged as permitted by subsection (4) and it is proved that the
corporation committed the offence, the officer is to be taken to have
committed the offence, subject to subsection (6).
(6) If under this
section an officer is charged with an offence, it is a defence to
prove —
(a) that
the offence was committed without the officer’s consent or connivance;
and
(b) that
the officer took all measures to prevent the commission of the offence that he
or she could reasonably be expected to have taken having regard to the
officer’s functions and to all the circumstances.