(1) If a corporation commits an offence against a deemed executive liability provision, an executive officer of the corporation is taken to have also committed the offence if—(a) the officer authorised or permitted the corporation’s conduct constituting the offence; or(b) the officer was, directly or indirectly, knowingly concerned in the corporation’s conduct constituting the offence.
(2) The executive officer may be proceeded against for, and convicted of, the offence against the deemed executive liability provision whether or not the corporation has been proceeded against for, or convicted of, the offence.
(3) This section does not affect—(a) the liability of the corporation for the offence against the deemed executive liability provision; or(b) the liability, under the Criminal Code, chapter 2 , of any person, whether or not the person is an executive officer of the corporation, for the offence against the deemed executive liability provision.
(4) In this section—
"deemed executive liability provision" means any of the following provisions—(a) a provision of part 2 ;(b) a provision of part 3 , division 3 ;(c) section 139 (2) .