The Law of Imputation and Industrial Manslaughter

There seems to be some confusion that the principal of imputation of conduct will extend the reach of the Industrial Manslaughter legislation to employees and others e.g. those with management and control of a workplace (supervisors)
This is incorrect. Imputing the conduct of a worker to a company means that the company is held to have engage in the conduct of the worker and as a result the company may be prosecuted for that conduct.. So if your worker is criminally negligent (the standard of conduct required for IM) then that criminally negligent action may be imputed to the company and lead to your company being charged for criminal negligence, not that the worker will be charged.
I say it again workers as duty holders under whs/ ohs legislation are excluded from IM absolutely!