(1) In a proceeding against a body corporate for an offence against a provision of this Act, it is a defence to the charge for the body corporate to prove that, at the time the offence is alleged to have been committed, it had taken all reasonable steps to have systems in place within the body corporate to ensure compliance with the relevant provision.
(2) If a body corporate contravenes any provision of this Act, each person who is an officer of the body corporate is to be taken to have contravened the same provision if the person knew of, or knowingly authorised or permitted, the contravention.
(3) A person may be proceeded against and convicted or found guilty under a provision in accordance with subsection (2) whether or not the body corporate has been proceeded against or convicted or found guilty under that provision.
(4) Nothing in subsection (2) or (3) affects any liability imposed on a body corporate for an offence committed by the body corporate against this Act.
(5) If, in a proceeding for an offence against this Act, it is necessary to establish the state of mind of a body corporate in relation to particular conduct, it is sufficient to show that—
(a) the conduct was engaged in by an officer of the body corporate within the scope of his or her actual or apparent authority; and
(b) the officer had that state of mind.