For the purposes of subsection 244B(2) and paragraph 244C(b), a failure to take reasonable precautions may be evidenced by the fact that the conduct constituting the offence was substantially attributable to:
(a) inadequate management, control or supervision of the conduct of one or more of the body corporate's employees, agents or officers; or
(b) failure to provide adequate systems for conveying relevant information to relevant persons in the body corporate.