Document ID: chunk:federal_register_of_legislation:C2010C00613:clause:10_41:p5
Version: federal_register_of_legislation:C2010C00613
Segment Type: clause
Provision Reference: sch 10 cl 41 (pt 5/7)
Character Range: 82935–85611

obligation on a partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.

Application to unincorporated bodies

 (2) If, apart from this subsection, section 426‑40 or 426‑45 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.

Defences for partners and members of committee of management

 (3) In a prosecution of a person for an offence against section 8C of this Act because of subsection (1) or (2), it is a defence if the person proves that the person:
 (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and
 (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.

426‑55  Revoking endorsement

 (1) The Commissioner may revoke the endorsement of an entity if:
 (a) the entity is not entitled to be endorsed; or
 (b) the Commissioner has required the entity under section 426‑40 to provide information or a document that is relevant to its entitlement to endorsement and the entity has not provided the required information or document within the time specified in the requirement; or
 (c) in the case of an entity endorsed under section 30‑120 of the Income Tax Assessment Act 1997—the entity has contravened Subdivision 30‑CA of that Act (which requires the entity to ensure that certain things are stated in any receipts it issues for certain gifts).

Note: The conditions for an entity to be entitled to be endorsed are set out in:

(a) subsections 176‑1(2) and 176‑5(2) of the A New Tax System (Goods and Services Tax) Act 1999; and

(b) subsections 123C(2) and (4), 123D(2) and 123E(2) of the Fringe Benefits Tax Assessment Act 1986; and

(c) sections 30‑120 and 50‑105 of the Income Tax Assessment Act 1997.

 (2) The revocation has effect from a day specified by the Commissioner (which may be a day before the Commissioner decided to revoke the endorsement).

 (3) However, if the Commissioner revokes the endorsement because the entity is not entitled to it, the Commissioner must not specify a day before the day on which the entity first ceased to be entitled.

 (4) The Commissioner must give the entity written notice if the Commissioner revokes its endorsement.

 (5) The Commissioner may give the notice by way of electronic transmission. This does not limit the ways in which the Commissioner may give the notice.

426‑60