Document ID: chunk:federal_register_of_legislation:C2004A04186:body:0:p3
Version: federal_register_of_legislation:C2004A04186
Segment Type: other
Provision Reference: 
Character Range: 5846–8404

5. After section 11 of the Principal Act the following sections are inserted:

Treatment of partnerships

"11a. (1) Subject to this section, this Act applies to a partnership as if the partnership were a person.

"(2) An obligation that, apart from this subsection, would be imposed by this Act on a person, being a partnership, is imposed on each partner, but may be discharged by any of the partners.

"(3) An amount that, apart from this subsection, would be payable under this Act by a person, being a partnership, is jointly and severally payable by the partners.

"(4) Where, by virtue of the operation of subsection (1), an offence against this Act is taken to have been committed by a partnership, that offence is taken to have been committed by each of the partners.

"(5) In a prosecution of a person for an offence by virtue of this section, it is a defence if the person proves that the person:

    (a)     did not aid, abet, counsel or procure the act or omission by virtue of which the offence is taken to have been committed; and

    (b)     was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission by virtue of which the offence is taken to have been committed.

"(6) A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953, in so far as that Part relates to this Act.

Treatment of unincorporated associations

"11b. (1) This section applies to an unincorporated association or body of persons (other than a partnership).

"(2) Subject to this section, this Act applies to an association or body as if the association or body were a person.

"(3) An obligation that, apart from this subsection, would be imposed by this Act on a person, being an association or body, is imposed on the controlling officer or officers of the association or body.

"(4) An amount that, apart from this subsection, would be payable under this Act by a person, being an association or body, is jointly and severally payable by the members of the association or body.

"(5) Where, by virtue of the operation of subsection (2), an offence against this Act is taken to have been committed by an association or body, that offence is taken to have been committed by the controlling officer or officers of the association or body.

"(6) In a prosecution of a person for an offence by virtue of this section, it is a defence if the person proves that the person:

    (a)     did not aid, abet, counsel or procure the act or omission by virtue of