Document ID: chunk:federal_register_of_legislation:C2024A00037:clause:1_36
Version: federal_register_of_legislation:C2024A00037
Segment Type: clause
Provision Reference: sch 1 cl 36
Character Range: 13805–14292

36  At the end of Division 444 in Schedule 1
Add:

Subdivision 444‑F—Trusts

Table of sections
444‑120 Joint and several liability for all trustees

444‑120  Joint and several liability for all trustees
  If:
 (a) a trust has more than one trustee; and
 (b) a civil penalty is imposed in relation to a contravention of a provision of this Schedule or an *indirect tax law on one of those trustees;
then all the trustees are jointly and severally liable to pay the amount of the penalty.