Document ID: chunk:federal_register_of_legislation:C2004A04186:body:0:p4
Version: federal_register_of_legislation:C2004A04186
Segment Type: other
Provision Reference: 
Character Range: 8196–10772

In a prosecution of a person for an offence by virtue of this section, it is a defence if the person proves that the person:

    (a)     did not aid, abet, counsel or procure the act or omission by virtue of which the offence is taken to have been committed; and

    (b)     was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission by virtue of which the offence is taken to have been committed.

"(7) A reference in this section to a controlling officer of an association or body is a reference to a person who has authority to determine, or who has control over:

  (a)     the general conduct of the affairs of the association or body; or

  (b)     the conduct of that part of the affairs of the association or body

     in relation to which the obligation arose, or the act or omission occurred, as the case may be.

"(8) A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953, in so far as that Part relates to this Act.".

Election by members of business groups

  6. Section 12 of the Principal Act is amended:

    (a) by omitting paragraph (3) (b) and substituting the following paragraphs:

         "(b) an obligation that, apart from this subsection, would be imposed by this Act on the members as if they were a single person during the year is imposed on each member, but may be discharged by any of the members; and

         (c)    an amount that, apart from this section, would be payable under this Act by the members as if they were a single person during the year is jointly and severally payable by the members; and

         (d)    where, by virtue of the operation of paragraph (a), an offence against this Act is taken to have been committed by the members, that offence is taken to have been committed by each of the members; and

         (e)    in a prosecution of a person for an offence by virtue of this subsection, it is a defence if the person proves that the person:

              (i) did not aid, abet, counsel or procure the act or omission by virtue of which the offence is taken to have been committed; and

             (ii) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission by virtue of which the offence is taken to have been committed.";

    (b) by omitting subsection (4) and substituting the following subsections:

     "(4) For the purposes of this section, a business group consists of any collection of 2 or more corporations each