Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p33
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 33/39)
Character Range: 1896055–1898751

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 (4) 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 (4): see section 13.4 of the Criminal Code.
 (5) If a civil penalty may be imposed in relation to a contravention of a provision of this Schedule or an *indirect tax law:
 (a) subsection (3) applies to a contravention of the provision in a corresponding way to the way in which it applies to an offence; and
 (b) subsection (4) does not apply.
 (6) A reference in this section to an obligation imposed or an amount payable under, or an offence against, this Schedule does not include an obligation imposed or an amount payable under, or an offence against, the *Minimum Tax law.
Note: See Subdivision 128‑B in relation to such obligations, amounts and offences.

Subdivision 444‑C—Superannuation funds

Table of sections
444‑50 Superannuation funds

444‑50  Superannuation funds
  If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:
 (a) the entity that manages the fund were the trustee of the fund; or
 (b) each of the entities that manage the fund were a trustee of the fund.
Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.

Subdivision 444‑D—Incapacitated entities

Table of sections
444‑70 Representatives of incapacitated entities

444‑70  Representatives of incapacitated entities
 (1) If:
 (a) there are, at the same time, 2 or more *representatives of the same *incapacitated entity; and
 (b) the representatives were not appointed to act in different capacities as representatives;
the representatives are jointly and severally liable to pay any amount that is payable under an *indirect tax law by any of the representatives in relation to that same incapacitated entity.
 (2) If:
 (a) there are, at the same time, 2 or more *representatives of the same *incapacitated entity; and
 (b) the representatives were not appointed to act in different capacities as representatives;
any offence against an *indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.
 (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the