Northern Territory Numbered Acts Northern Territory Numbered Acts(1) If a company commits an offence against a provision of a taxation law (the principal offence ), a person who is concerned in, or takes part in, the management of the company also commits an offence and is liable for the same penalty as is prescribed for the principal offence.
(2) It is a defence to a charge of an offence under subsection (1) for the defendant to prove:
(a) that the principal offence was committed without the defendant's knowledge and the defendant's ignorance of the offence was not due to a lack of proper diligence on the defendant's part; or
(b) that the defendant was not in a position to influence the conduct of the company resulting in the principal offence; or
(c) that the defendant exercised all proper diligence to prevent the company from committing the principal offence.
(3) A person may be convicted of an offence under subsection (1) even though the company has not been charged with, or convicted of, the principal offence.
(4) This section does not affect the liability of the company for the principal offence.
(5) The following persons are concerned in, or take part in, the management of a company:
(a) a director of the company;
(b) a secretary of the company;
(c) a receiver and manager of property of the company;
(d) an official manager or deputy official manager of the company;
(e) an administrator of the company;
(f) a liquidator of the company appointed in a voluntary winding-up of the company;
(g) a trustee or other person administering a compromise or arrangement made between the company and another person or other persons.