The conduct constituting the physical element of an offence is taken to have been engaged in by a body corporate if the conduct is engaged in by:
(a) the body corporate's board of directors; or
(b) one or more authorised persons for the body corporate; or
(c) one or more persons acting at the direction of or with the express or implied agreement or consent of:
(i) an authorised person for the body corporate; or
(ii) the body corporate's board of directors.