Document ID: chunk:federal_register_of_legislation:C2024C00800:section:245ao
Version: federal_register_of_legislation:C2024C00800
Segment Type: section
Provision Reference: s 245AO
Character Range: 691732–692882

245AO  Treatment of partnerships
 (1) This Subdivision, and any other provision of this Act to the extent that it relates to this Subdivision, apply to a partnership as if it were a person, but with the changes set out in this section.
 (2) An offence against this Subdivision that would otherwise be committed by a partnership is taken to have been committed by each partner in the partnership, at the time the offence is committed, who:
 (a) did the relevant act; or
 (b) aided, abetted, counselled or procured the relevant act; or
 (c) was in any way knowingly concerned in, or party to, the relevant act (whether directly or indirectly or whether by any act of the partner).
 (3) A civil penalty provision in this Subdivision that would otherwise be contravened by a partnership is taken to have been contravened by each partner in the partnership, at the time of the conduct constituting the contravention, who:
 (a) engaged in the conduct; or
 (b) aided, abetted, counselled or procured the conduct; or
 (c) was in any way knowingly concerned in, or party to, the conduct (whether directly or indirectly or whether by any act of the partner).