Document ID: chunk:federal_register_of_legislation:C2012C00932:clause:1_49
Version: federal_register_of_legislation:C2012C00932
Segment Type: clause
Provision Reference: sch 1 cl 49
Character Range: 31629–32499

49  Subsections 444‑70(1) and (2) in Schedule 1
Repeal the subsections, substitute:
 (1) If:
 (a) there are, at the same time, 2 or more *representatives of the same *incapacitated entity; and
 (b) the representatives were not appointed to act in different capacities as representatives;
the representatives are jointly and severally liable to pay any amount that is payable under an *indirect tax law by any of the representatives in relation to that same incapacitated entity.
 (2) If:
 (a) there are, at the same time, 2 or more *representatives of the same *incapacitated entity; and
 (b) the representatives were not appointed to act in different capacities as representatives;
any offence against an *indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.

Part 4—Transitional provisions