Part 10Offences, penalties, and proceedings
Offences
144Liability of companies and persons for actions of agent or employee
Any act or omission on behalf of a body corporate or other person (both called the principal) by a director, agent, or employee (each called the agent) of the principal is to be treated for the purposes of this Act as being also the act or omission of the principal.
Despite subsection (1), where a principal is charged under this Act in relation to the act or omission of an agent for an offence against any of sections 126, 127, 128, 131(1)(b), 131(1)(c), and 131(2)(b), it is a good defence to the charge if the principal proves that the principal took all reasonable steps to prevent the commission of the offence or the commission of offences of that kind.