Reprinted as at 1 February 2011
(2)
(3)
Accident Compensation Act 2001
Part 9 s 312
(a) first week compensation; or (b) weekly compensation. A person to whom this section applies commits an offence if he or she fails to advise the Corporation as soon as practicable if his or her earnings have increased after he or she began receiving compensation in such a way as to reduce the compensation payable to him or her. A person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. Compare: 1998 No 114 s 377
311
Goods and services tax not payable on penalties or fines To avoid doubt, goods and services tax under the Goods and Services Tax Act 1985 is not payable in respect of any fine, penalty, or interest that is payable under this Act or any of the former Acts.
Liability of directors, employees, and officers 312 (1)
(2)
(3)
Directors, employees, and officers A director, employee, agent, or officer of a body corporate commits an offence against this Act if— (a) the body corporate commits an offence against this Act (the principal offence); and (b) the principal offence was caused by an act done or carried out by, or by an omission of, the director, employee, agent, or officer. A director, employee, agent, or officer who does or carries out the act or omission referred to in subsection (1) is liable on conviction for up to the same maximum penalty that could apply to an individual, if an individual had committed the principal offence. An employee or officer of a body corporate includes a person who, by reason of the person’s employment with, or position in relation to, the body corporate, is responsible by law, contract, or otherwise for undertaking an action on behalf of the body corporate. Compare: 1998 No 114 s 378
239