96 Offences by Bodies of Persons

(1) When an Offence under a Tax Law is committed by a Company, the Offence is treated as have been committed by a Person who, at the time the Offence was committed, was:

(a) the Chief Executive Officer, Managing Director, a Director, Company Secretary, Treasurer, or other similar Officer of the Company; or

(b) acting or purporting to act in that capacity.

Where an Offence under a Tax Law is committed by a Partnership, every Partner at the time of the commission of the Offence is treated as having committed the Offence.

This Section does not apply to a Person if:

(a) the Offence is committed without the consent or knowledge of a Person specified under sub-section (1), (2), or (3); and

(b) the Person specified under sub-section (1), (2), or (3) has exercised all diligence to prevent the commission of the Offence as ought to have been exercised having regard to the nature of the representative's functions and all other circumstances.

When an Offence under this Law is committed by an Unincorporated Association or Body of Persons, the Offence is treated as having been committed by a Person who, at the time the Offence was committed, was:

(a) involved in the management of the Unincorporated Association or Body of Persons; or

(b) acting or purporting to act in that capacity.