Document ID: chunk:federal_register_of_legislation:C2025A00015:clause:1_58ga
Version: federal_register_of_legislation:C2025A00015
Segment Type: clause
Provision Reference: sch 1 cl 58GA
Character Range: 128450–129085

58GA  Treatment of partnerships
 (1) The SPF provisions apply to a partnership as if it were a person, but with the changes set out in this section.
 (2) An obligation that would otherwise be imposed on the partnership by an SPF provision is imposed on each partner instead, but may be discharged by any of the partners.
 (3) If an SPF provision would otherwise permit something to be done by the partnership, the thing may be done by one or more of the partners on behalf of the partnership.
 (4) For the purposes of the SPF provisions, a change in the composition of a partnership does not affect the continuity of the partnership.