Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p38
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 38/39)
Character Range: 1908394–1911011

(c) the Commissioner does not receive a copy of the agreement by the time required.
 (1E) Subsection (1A) does not apply if, apart from this subsection, the requirements of subsection (1A) would be satisfied in relation to 2 or more agreements:
 (a) that were entered into by the *representative member; and
 (b) that relate to the same tax period.

Effect of prohibitions on certain arrangements
 (2) Subsection (1) does not apply to a *member of a *GST group if an *Australian law has the effect of prohibiting the member from entering into any *arrangement under which the member becomes subject to the liability referred to in that subsection.
 (3) However, a *member to which subsection (2) applies remains liable for any amount payable under an *indirect tax law by the *representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.

Criminal liability of members of GST groups
 (4) Any offence against an *indirect tax law that is committed by the *representative member for a *GST group is taken to have been committed by each of the *members of the group.
 (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:
 (a) did not aid, abet, counsel or procure the relevant act or omission; and
 (b) was not 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 entity).
Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.
Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.

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
 (1) 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.
 (2) A reference in this section to a contravention of a provision of this Schedule does not include a contravention of a provision of the *Minimum Tax law.
Note: See Subdivision 128‑B in relation to such contraventions.

Division 446—Local governing bodies

Guide to Division

446‑1  What this Division is about
      A local governing body can resolve that its