Document ID: chunk:federal_register_of_legislation:C2025C00139:section:3:p5
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 3 (pt 5/20)
Character Range: 211070–213690

body at the time the amount became payable.
 (3) If an amount is payable under this section by more than one entity, those entities are jointly and severally liable to pay the amount.

180‑10  Offences
 (1) An offence against this Act committed by a company that is an unincorporated association or body of persons is taken to have been committed by each individual who was a director of the body or association at the time the body or association committed the offence.
 (2) Despite subsection (1), the offence is taken to have been committed by a director under that subsection only if the director:
 (a) aided, abetted, counselled or procured the relevant act or omission; or
 (b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the director).
 (3) Subsection (1) does not apply in respect of a director if section 180‑15 applies to the director.
Note: A defendant bears an evidential burden in relation to the matter in this subsection (see subsection 13.3(3) of the Criminal Code).

180‑15  Offences—defences

Illness
 (1) This section applies to a director if, because of illness or for some other good reason, it would have been unreasonable to expect the director to take part, and the director did not take part, in the management of the association or body at any time when:
 (a) the director was a director of the association or body; and
 (b) the offence was committed.

All reasonable steps
 (2) This section applies to a director if:
 (a) the director took all reasonable steps to ensure that the association or body did not commit the offence; or
 (b) there were no such steps that the director could have taken.
 (3) In determining what are reasonable steps for the purposes of subsection (2), have regard to:
 (a) when, and for how long, the director was a director of the association or body; and
 (b) all other relevant circumstances.

Subdivision 180‑C—Trusts

180‑20  Obligations and liabilities

Obligations
 (1) Subject to subsection (2), an obligation that is imposed under this Act on a trust is imposed on each of the following entities, but may be discharged by any such entity:
 (a) each entity (whether an individual or a company that is a body corporate) that was a trustee of the trust at the time the obligation arose;
 (b) if the trustee, or one or more of the trustees, mentioned in paragraph (a) is a company that is a body corporate—each individual who was a director of such a company at the time the obligation arose.

Liabilities
 (2) An amount that is payable under this Act by