Part 3: Corporate offences of failure to prevent facilitation of tax evasion Preliminary Section 44: Meaning of relevant body acting in the capacity of an associated person
Section 44 defines essential terms used in Part 3 of the Act and the new Corporate Failure to Prevent offences.
	"Relevant Body" is defined in sub-section (2) as any corporation or partnership. Only relevant bodies can commit the new offences. They cannot be committed by an individual.
	A person "acts in the capacity of a person associated with a relevant body" in the circumstances set out in sub-section (4). A person acts in the capacity of a person associated with a relevant body if he or she is:
an employee acting in that capacity;
an agent acting in that capacity; or
any other person who performs services for or on behalf of that relevant body and acts in the capacity of a person performing such services.
	Whether a person is a person acting in the capacity of a person associated with a relevant body is a question of function rather than form. The capacity in which the person acts is not determinative, the person may act in the capacity of an employee, agent, contractor, sub-contractor, or consultant. Thus where a person does something on behalf of a relevant body, or does something for the relevant body that it needed to do, that person will be a person acting in the capacity of a person associated with the relevant body.