Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p31
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 31/39)
Character Range: 1891136–1893920

Guide to Division 444
444‑A Unincorporated associations and bodies and companies
444‑B Partnerships
444‑C Superannuation funds
444‑D Incapacitated entities
444‑E Indirect tax specific entities
444‑F Trusts

Guide to Division 444

444‑1  What this Division is about
      This Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities, trusts and various indirect tax specific entities.

Subdivision 444‑A—Unincorporated associations and bodies and companies

Table of sections
444‑5 Unincorporated associations and bodies
444‑10 Public officers of companies
444‑15 Notifying and serving companies

444‑5  Unincorporated associations and bodies
 (1) Obligations that would be imposed under this Schedule or an *indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.
 (2) Any offence against this Schedule or an *indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.
 (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 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 (3) 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 (3): see section 13.4 of the Criminal Code.
 (4) A reference in this section to an obligation imposed under, or an offence against, this Schedule does not include an obligation imposed under, or an offence against, the *Minimum Tax law.
Note: See Subdivision 128‑B in relation to such obligations and offences.

444‑10  Public officers of companies
 (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an *indirect tax law. The public officer's address for service under that Act is also the public officer's address for service for the same purposes.
 (2) The public officer is answerable for doing everything required to 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