Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p34
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 34/39)
Character Range: 1898529–1901329

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 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.

Subdivision 444‑E—Indirect tax specific entities

Table of sections
444‑80 GST joint ventures
444‑85 Non‑profit sub‑entities
444‑90 GST groups

444‑80  GST joint ventures

Joint and several liability
 (1) The *participants in a *GST joint venture are jointly and severally liable to pay any amount (an indirect tax amount) that is payable under an *indirect tax law by the *joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.

Indirect tax sharing agreements
 (1A) Despite subsection (1), if:
 (a) before the *joint venture operator for the joint venture is required to give to the Commissioner a *GST return for a *tax period, an agreement (the indirect tax sharing agreement) has been entered into between:
 (i) the joint venture operator; and
 (ii) one or more *participants in the joint venture (the contributing participant) (other than the joint venture operator); and
 (b) a particular amount (the contribution amount) could be determined under the indirect tax sharing agreement for each contributing participant in relation to that tax period; and
 (c) the contribution amounts for each of the contributing participants under the indirect tax sharing agreement represent a reasonable allocation among:
 (i) the joint venture operator; and
 (ii) the contributing participants;
  of the total amount payable, under *indirect tax laws, for which the participants in the joint venture would be jointly or severally liable under subsection (1) in relation to that tax period;
then:
 (d) if the contributing participant leaves the joint venture before the joint venture operator for the joint venture is required to give to the Commissioner a GST return for that tax period, and subsection (1B) applies—the contributing participant is not liable under subsection (1) in relation to an indirect tax amount relating to that tax period; or
 (e) otherwise—the contributing participant's liability under subsection (1) in relation to that tax period is not to exceed that contribution amount.
 (1B) This