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.
(4) In this section—

"representative" means—
(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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