Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_52:p4
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 52 (pt 4/5)
Character Range: 105930–108460

sub‑entities
444‑90 GST groups

444‑80  GST joint ventures
 (1) The *participants in a *GST joint venture are jointly and severally liable to pay any 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.
 (2) Any offence against an *indirect tax law that:
 (a) is committed by the *joint venture operator for a *GST joint venture; and
 (b) relates to the joint venture;
is taken to have been committed by each of the *participants in the joint venture.
 (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.

444‑85  Non‑profit sub‑entities
 (1) Obligations that would be imposed under the *GST law or the *fuel tax law on a *non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.
 (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the *GST law or the *fuel tax law by the sub‑entity.
 (3) Any offence against the *GST law or the *fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.
 (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 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