Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part XII · General
93. Offences by company, etc.
Feedback & supportWhere any company, limited liability partnership, firm, society or other body of persons commits an offence under this Act, a person who at the time of the commission of the offence was a director, compliance officer, partner, manager, secretary or other similar officer of the company, limited liability partnership, firm, society or other body of persons or was purporting to act in the capacity or was in any manner or to any extent responsible for the management of any of the affairs of the company, limited liability partnership, firm, society or other body of persons or was assisting in its management—
limited liability partnership
“limited liability partnership” has the meaning assigned to it under section 2 of the Limited Liability Partnerships Act 2012;
may be charged severally or jointly in the same proceedings with the company, limited liability partnership, firm, society or the body of persons; and
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if the company, limited liability partnership, firm, society or the body of persons is found guilty of the offence, shall be deemed to be guilty of that offence unless, having regard to the nature of his functions in that capacity and to all circumstances, he proves—
that the offence was committed without his knowledge;
or
that the offence was committed without his consent or connivance and that he had taken all reasonable precautions and exercised due diligence to prevent the commission of the offence.
Where any person would be liable under this Act to any punishment, penalty or forfeiture for any act, omission, neglect or default, he shall be liable to the same punishment, penalty or forfeiture for every such act, omission, neglect or default of the person’s employee or agent, or of the employee of the person’s agent, if the act, omission, neglect or default was committed—
by that person’s employee in the course of his employment;
by that person’s agent when acting on behalf of that person;
or
by the employee of that person’s agent when acting in the course of his employment by the person’s agent or otherwise on behalf of the person’s agent acting on behalf of that person.