Document ID: chunk:federal_register_of_legislation:C2025C00189:section:151ch
Version: federal_register_of_legislation:C2025C00189
Segment Type: section
Provision Reference: s 151CH
Character Range: 1818615–1819328

151CH  Treatment of partnerships
  This Part applies to a partnership as if the partnership was a person, but it applies with the following changes:
 (a) obligations that would be imposed on the partnership are imposed instead on each partner, but may be discharged by any of the partners;
 (b) any offence against this Part that would otherwise be committed by the partnership is taken to have been committed by each partner who:
 (i) aided, abetted, counselled or procured the relevant act or omission; or
 (ii) was 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 partner).

Division 10—Review of decisions