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TAXATION ADMINISTRATION ACT 2001 - SECT 140
Liability of executive officer—particular offences committed by corporation
140 Liability of executive officer—particular offences committed by
corporation
(1) An executive officer of a corporation commits an offence if— (a) the
corporation commits an offence against an executive liability provision; and
(b) the officer did not take all reasonable steps to ensure the corporation
did not engage in the conduct constituting the offence.
Penalty—
Maximum penalty—the penalty for a contravention of the
executive liability provision by an individual.
(2) In deciding whether
things done or omitted to be done by the executive officer constitute
reasonable steps for subsection (1) (b) , a court must have regard to— (a)
whether the officer knew, or ought reasonably to have known, of the
corporation’s conduct constituting the offence against the
executive liability provision; and
(b) whether the officer was in a position
to influence the corporation’s conduct in relation to the offence against
the executive liability provision; and
(c) any other relevant matter.
(3)
The executive officer may be proceeded against for, and convicted of, an
offence against subsection (1) whether or not the corporation has been
proceeded against for, or convicted of, the offence against the
executive liability provision.
(4) This section does not affect either— (a)
the liability of the corporation for the offence against the
executive liability provision; or
(b) the liability, under the Criminal Code
, chapter 2 , of any person, whether or not the person is an executive officer
of the corporation, for the offence against the executive liability provision.
(5) In this section—
"executive liability provision" means any of the following provisions— â€
¢ section 112 (1)
†¢ section 119 (1)
†¢ section 122 (1)
†¢ section
123 (1)
• the Duties Act 2001 , section 471G (1)
• the Duties Act 2001 ,
section 471H (1)
• the Duties Act 2001 , section 480 (1)
• the
Duties Act 2001 , section 480 (2)
• the Duties Act 2001 , section 480A (1)
• the Duties Act 2001 , section 480A (2)
• the Duties Act 2001 , section
481
• the Duties Act 2001 , section 481A (2)
• the Payroll Tax Act 1971
, section 93 .
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