Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) If a corporation does or omits to do any act or thing of which the doing or omission constitutes an offence against this Act, a person (by whatever name called and whether or not the person is an officer of the corporation) who is concerned in, or takes part in, the management of the corporation shall be taken to have committed the offence and is punishable accordingly.
(2) A person shall not be taken, pursuant to subsection (1), to have committed an offence against this Act if the person adduces evidence that the person—
(a) did not aid, abet, counsel or procure the corporation's act or omission; and
(b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or a party to, the act or omission;
and that evidence is not rebutted by the prosecution.
(3) For the purposes of subsection (1), an officer of a corporation shall be presumed to be concerned in, and to take part in, the management of the corporation unless the officer adduces evidence to the contrary and that evidence is not rebutted by the prosecution.
(4) In this section—
(a) a director of the corporation;
(b) a secretary of the corporation;
(c) a receiver and manager of property of the corporation;
(d) an official manager or deputy official manager of the corporation;
(e) a liquidator of the corporation appointed in a voluntary winding up of the corporation; or
(f) a trustee or other person administering a compromise or arrangement made between the corporation and another person or other persons.