Contents

Chapter 14
Individual and corporate liability

14.1Pecuniary penalties can be imposed on a body corporate as well as natural persons (such as directors, officers or employees). Pecuniary penalty statutes take a range of approaches towards delineating and attributing corporate and individual liability.

14.2We asked two questions in the Issues Paper:295
(a) Should pecuniary penalty statutes provide guidance to courts determining penalty quantum in cases where both a company and an individual are principally liable for the same contravention?
(b) Should guidance be provided for policymakers about the methods of attributing and ascribing liability between a body corporate and its officers in a pecuniary penalty regime?

14.3Based on analysis and submissions, we conclude that it is not necessary to provide further guidance to the courts on penalty quantum in such circumstances, but that guidance for policymakers on methods of attributing liability is desirable.

295Law Commission Civil Pecuniary Penalties (NZLC IP33, 2012) [Issues Paper] at Q24 and Q25.