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Offences By Persons Involved in Management of Bodies Corporate

Tax Offences – VIC

Welcome to the VIC Offences by persons involved in management of bodies corporate article page. Everything you need to know about Offences by persons involved in management of bodies corporate according to VIC law.

What the Law States according to VIC Law for Offences by persons involved in management of bodies corporate

According to VIC Law for the charge of Offences by persons involved in management of bodies corporate:

Taxation Administration Act 1997 – SECT 130
Offences by persons involved in management of bodies corporate

130. Offences by persons involved in management of bodies corporate

(1) If a body corporate, by act or omission, contravenes a provision of a taxation law, a person who is concerned in, or takes part in, the management of the body corporate is, subject to subsection (2), to be taken to have contravened the same provision.

(2) A person is not to be taken to have contravened the provision if the person satisfies the court 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 such a 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 purposes 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 official manager or deputy official manager of 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.

The Maximum Penalty – Offences by persons involved in management of bodies corporate

According to VIC Law for the charge of Offences by persons involved in management of bodies corporate,

What the Police must prove according to VIC Law for Offences by persons involved in management of bodies corporate

Possible Defences under VIC Law – Offences by persons involved in management of bodies corporate

In VIC which court will hear the matter – Offences by persons involved in management of bodies corporate

 

Date: 09/01/2009

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