Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_52:p2
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 52 (pt 2/5)
Character Range: 101117–103709

penalties.
 (3) A proceeding under an *indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.
 (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.
 (5) Service of a notice or other document on the public officer or at the public officer's address for service is sufficient service on the company for the purposes of an *indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.
 (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.

444‑15  Liability of directors and officers of a company
 (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an *indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:
 (a) a director, secretary or other officer of the company; or
 (b) an attorney or agent of the company.
 (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.
 (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.

Subdivision 444‑B—Partnerships

Table of sections
444‑30 Partnerships

444‑30  Partnerships
 (1) Obligations that are imposed under this Schedule or an *indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.
 (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an *indirect tax law by the partnership.
 (3) Any offence against this Schedule or an *indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.
 (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:
 (a) did not aid, abet, counsel or procure the relevant act or omission; and
 (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by