Document ID: chunk:federal_register_of_legislation:C2004A00897:clause:1_4:p6
Version: federal_register_of_legislation:C2004A00897
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 6/7)
Character Range: 214448–217119

the Taxation Administration Act 1953.

 (2) If the relevant provisions would otherwise require or 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.

 (3) An obligation that would otherwise be imposed on the partnership by the relevant provisions:
 (a) is imposed on each partner instead; but
 (b) may be discharged by any of the partners.

 (4) The partners are jointly and severally liable to pay an amount that would otherwise be payable by the partnership under the relevant provisions.

 (5) An offence against any of the relevant provisions that would otherwise be committed by the partnership is taken to have been committed by each partner who:
 (a) did the relevant act or made the relevant omission; or
 (b) aided, abetted, counselled or procured the relevant act or omission; or
 (c) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly or whether by any act or omission of the partner).

 (6) For the purposes of subsection (5):
 (a) to establish that a partnership engaged in a particular conduct, it is sufficient to show that the conduct was engaged in by a partner:
 (i) in the ordinary course of the business of the partnership; or
 (ii) within the scope of the actual or apparent authority of the partner; and
 (b) to establish that a partnership had a particular state of mind when it engaged in that conduct, it is sufficient to show that the partner had the relevant state of mind.

 (7) For the purposes of the relevant provisions, a change in the composition of a partnership does not affect the continuity of the partnership.

820‑995  Offences—treatment of unincorporated companies

 (1) The provisions set out in the following paragraphs (the relevant provisions) apply, in relation to records required to be kept under this Subdivision, to an unincorporated company as if it were a person, but with the modifications set out in this section:
 (a) sections 820‑960 and 820‑980;
 (b) section 262A of the Income Tax Assessment Act 1936;
 (c) Part III of the Taxation Administration Act 1953.

 (2) If the relevant provisions would otherwise require or permit something to be done by the company, the thing may be done by one or more members of the company's committee of management (the members) on behalf of the company.

 (3) An obligation that would otherwise be imposed on the company by the relevant provisions:
 (a) is imposed on each member instead; but
 (b) may be discharged by any of the members.

 (4) The members are jointly and severally liable to pay an amount that would otherwise be payable