Identification doctrine

A corporate-criminal-liability concept concerned with when the acts and mental state of individuals can be attributed to a corporate body.

Source baseline: 2026-06-15

Plain-language use

It is part of the wider corporate prosecution context and should not be treated as the same thing as the s.199 failure-to-prevent-fraud offence.

Safe use: Use for prosecution-route context; do not infer attribution from workflow data alone.