204   Aiding and abetting etc

(1)  A person:

(a)  who aids, abets, counsels or procures, or

(b)  who, by act or omission, is in any way directly or indirectly knowingly concerned in or a party to,

      the commission of an offence against this Act or the regulations is taken to have committed that offence and is punishable accordingly.

(2)  Subsection (1) does not apply to a person who is acting in the ordinary course of his or her duties as an officer of a Federal or State industrial organisation of employees or employers.