147BDirectors and officers of resident foreign trustee

1. A natural person who is resident in New Zealand commits an offence against this Act if—

2. the natural person, in relation to a resident trustee of a foreign trust that is not a natural person, is—
   1. a director of the resident trustee:
   2. in a position in the resident trustee allowing significant influence over the management or administration of the resident trustee; and
3. the resident trustee commits an offence against section 143A (principal offence); and
4. the cause of the principal offence was—
   1. an act done or carried out by the person:
   2. an omission of the person:
   3. through knowledge attributable to the person.