Document ID: chunk:federal_register_of_legislation:C2024C00499:section:48a
Version: federal_register_of_legislation:C2024C00499
Segment Type: section
Provision Reference: s 48A
Character Range: 59701–61106

48A  Treatment of partnerships
 (1) This Act applies to a partnership as if it were a person, but with the changes set out in this section.
 (2) An obligation that would otherwise be imposed on the partnership by this Act is imposed on each partner instead, but may be discharged by any of the partners.
 (3) If under this Act a notice or other document is given to a partner of the partnership in accordance with whichever of the following is applicable:
 (a) section 28A of the Acts Interpretation Act 1901;
 (b) regulations made for the purposes of paragraph 49(d);
the notice or document is taken to have been given to the partnership.
 (4) The partners are jointly and severally liable to pay an amount that would otherwise be payable by the partnership under this Act.
 (5) An offence against this Act that would otherwise be committed by the partnership is taken to have been committed by each partner.
 (6) A partner does not commit an offence because of subsection (5) if the partner:
 (a) does not know of the circumstances that constitute the contravention of the provision concerned; or
 (b) knows of those circumstances but takes all reasonable steps to correct the contravention as soon as possible after the partner becomes aware of those circumstances.
Note: A defendant bears an evidential burden in relation to the matters in subsection (6)—see subsection 13.3(3) of the Criminal Code.