Document ID: chunk:federal_register_of_legislation:C2025C00161:section:87
Version: federal_register_of_legislation:C2025C00161
Segment Type: section
Provision Reference: s 87
Character Range: 81983–82765

87  Treatment of partnerships
  The superannuation accounts law applies to a partnership as if the partnership were a person, but it applies with the following changes:
 (a) obligations that would be imposed on the partnership are imposed instead on each partner, but may be discharged by any of the partners;
 (b) any offence against the superannuation accounts law that would otherwise be committed by the partnership is taken to have been committed by each partner who:
 (i) aided, abetted, counselled or procured the relevant act or omission; or
 (ii) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the partner).
Note:  Superannuation accounts law is defined by section 4.