Superannuation Industry (Supervision) Act 1993

PART 16 - ACTUARIES AND AUDITORS OF SUPERANNUATION ENTITIES  

Division 5 - Special provisions relating to firms and companies  

SECTION 131CD   CRIMINAL LIABILITY OF A FIRM OR COMPANY  

131CD(1)    
For the purposes of criminal proceedings under section 131BA or subsection 131B(2A) against a firm, an act or omission by an individual who is:

(a)    a member of the firm; or

(b)    an employee or agent of the firm;

acting within the actual or apparent scope of the individual ' s employment, or within the individual ' s actual or apparent authority, is also to be attributed to the firm.

131CD(2)    
For the purposes of criminal proceedings under section 131BA or subsection 131B(2A) against a company, an act or omission by an individual who is:

(a)    an officer of the company; or

(b)    an employee or agent of the company;

acting within the actual or apparent scope of the individual ' s employment, or within the individual ' s actual or apparent authority, is also to be attributed to the company.