Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p32
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 32/39)
Character Range: 1893709–1896284

be done by the company under an *indirect tax law, and in case of default is liable to the same penalties.
 (3) A proceeding under an *indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.
 (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.
 (5) Service of a notice or other document on the public officer or at the public officer's address for service is sufficient service on the company for the purposes of an *indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.
Note: See section 444‑15 for alternative ways to give a notice to, or serve a process on, a company (through its officers, attorneys or agents).
 (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.

444‑15  Notifying and serving companies
  For the purposes of an *indirect tax law, if the Commissioner considers it appropriate, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on:
 (a) a director, the secretary or another officer of the company; or
 (b) an attorney or agent of the company.
Note: See subsection 444‑10(5) for alternative ways to serve a notice or another document on a company (through its public officer or someone else acting or appearing to act for the company).

Subdivision 444‑B—Partnerships

Table of sections
444‑30 Partnerships

444‑30  Partnerships
 (1) Obligations that are imposed under this Schedule or an *indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.
 (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an *indirect tax law by the partnership.
 (3) Any offence against this Schedule or an *indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.
 (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), 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