# 85 How this Act applies in relation to non‑legal persons

How permissions and rights are conferred and exercised

- (1) If this Act purports to confer a permission or right on an entity that is not a legal person, the permission or right:
- (a) is conferred on each person who is an accountable person for the entity at the time the permission or right may be exercised; and
- (b) may be exercised by:
  - (i) any person who is an accountable person for the entity at the time the permission or right may be exercised; or
  - (ii) any person who is authorised by a person referred to in subparagraph (i) to exercise the permission or right.

How obligations and duties are imposed and discharged

- (2) If this Act purports to impose an obligation or duty on an entity that is not a legal person, the obligation or duty:
- (a) is imposed on each person who is an accountable person for the entity at the time the obligation or duty arises or is in operation; and
- (b) may be discharged by:
  - (i) any person who is an accountable person for the entity at the time the obligation or duty arises or is in operation; or
  - (ii) any person who is authorised by a person referred to in subparagraph (i) to discharge the obligation or duty.

How non‑legal persons contravene this Act

- (3) A provision of this Act (including a civil penalty provision) that is purportedly contravened by an entity that is not a legal person is instead contravened by each accountable person for the entity who:
- (a) did the relevant act or made the relevant omission; or
- (b) aided, abetted, counselled or procured the relevant act or omission; or
- (c) was in any way knowingly concerned in, or party to, the relevant act or omission.

Meaning of **accountable person**

- (4) For the purposes of this section, a person is an ***accountable person*** for an entity at a particular time if:
- (a) in the case of a partnership in which one or more of the partners is an individual—the individual is a partner in the partnership at that time; or
- (b) in the case of a partnership in which one or more of the partners is a body corporate—the person is a director of the body corporate at that time; or
- (c) in the case of a trust in which the trustee, or one or more of the trustees, is an individual—the individual is a trustee of the trust at that time; or
- (d) in the case of a trust in which the trustee, or one or more of the trustees, is a body corporate—the person is a director of the body corporate at that time; or
- (e) in the case of an unincorporated association—the person is a member of the governing body of the unincorporated association at that time.