Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 139
Responsibility for acts or omissions of representative
139 Responsibility for acts or omissions of representative
(1) This section applies in a proceeding for an offence against a tax law.
(2) If it is relevant to prove a person’s state of mind about a particular
act or omission, it is enough to show—
(a) the act was done or omitted to be
done by a representative of the person within the scope of the
representative’s actual or apparent authority; and
(b) the representative
had the state of mind.
(3) An act done or omitted to be done for a person by
a representative of the person within the scope of the representative’s
actual or apparent authority is taken to have been done or omitted to be done
also by the person, unless the person proves the person could not, by the
exercise of reasonable diligence, have prevented the act or omission.
(a) of a corporation—an executive officer,
employee or agent of the corporation; or
(b) of a partnership—a partner,
employee or agent of the partnership; or
(c) of an unincorporated body—a
member of the body, or an employee or agent of the body; or
(d) of an
individual—an employee or agent of the individual.
"state of mind" of a person includes—
(a) the person’s knowledge,
intention, opinion, belief or purpose; and
(b) the person’s reasons for the
intention, opinion, belief or purpose.
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