Offences By Persons Involved in Management of Bodies Corporate

Note: This offence has been repealed in 2013.

Offences by persons involved in management of bodies corporate is the sort of charge heard in the Magistrates’ Court.

This charge is generally laid in situations where a person is involved in the management of a company and that company contravenes a provision of a taxation law.

In essence to prove this charge the Prosecution must show that the accused was involved in the management of a corporation and that that corporation has contravened a provision of a taxation law.

Defences to this charge are listed under subsection (2)(a)-(c) of the Act (which is linked to below).

You should ring us and discuss your case if you have been charged.

Deciding on whether to plead guilty or not has consequences for you and should be made after proper discussion with a criminal lawyer.

This legislation comes from section 130 of the Taxation Administration Act 1997.

Possible Defences

In a case of Offences by persons involved in management of bodies corporate, the following defences may be applicable to the charge:

  • Statutory defences as listed under (2)(a)-(c) of the Act
What penalties can be imposed for Offences by persons involved in management of bodies corporate?
  • Deferral of Sentencing
  • Diversion
  • Without Conviction Order
  • Adjournment of the Charges on Undertaking (Good Behaviour Bond)
  • Fine
  • Community Corrections Order
What is the legislation for the charge of Offences by persons involved in management of bodies corporate?

The legislation for this offence can be found on section 130 of Taxation Administration Act 1997.