(1)  If a body corporate contravenes a provision of a taxation law, a person who is concerned in, or takes part in, the management of the body corporate is taken to have contravened that provision.

(2)  It is a defence in proceedings under subsection (1) for a person to prove that –

(a) the body corporate contravened the provision without the person's knowledge; or

(b) the person was not in a position to influence the conduct of the body corporate in relation to its contravention of the provision; or

(c) the person, if in that position, used all due diligence to prevent the contravention by the body corporate.

(3)  A person may be convicted of a contravention of a provision of a taxation law whether or not the body corporate has been convicted of its contravention.

(4)  This section does not affect a liability imposed on a body corporate for an offence committed by it against a taxation law.

(5)  For the purpose of this section, the following persons are persons who are concerned in, or take part in, the management of a body corporate:

(a) a director of the body corporate;

(b) a secretary of the body corporate;

(c) a receiver and manager of property of the body corporate;

(d) an administrator of a deed of arrangement executed by the body corporate;

(e) a liquidator of the body corporate appointed in a voluntary winding-up of the body corporate;

(f) a trustee or other person administering a compromise or arrangement made between the body corporate and another person or other persons.