Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102aazg:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AAZG (pt 2/2)
Character Range: 784134–785725

know, and made all reasonable efforts to obtain, the information.
Note: A defendant bears an evidential burden in relation to the matters in subsection (4), see subsection 13.3(3) of the Criminal Code.
 (5) Subject to subsections (6) and (7), the following provisions apply to a partnership as if the partnership were a person:
 (a) subsections (1) to (4) (inclusive) of this section;
 (b) subsections 262A(4) and (5), in so far as those subsections apply to records kept under or for the purposes of this section;
 (c) Part III of the Taxation Administration Act 1953, in so far as that Part of that Act relates to the provisions covered by paragraph (a) or (b) of this subsection.
 (6) Where, by virtue of subsection (5), an offence is taken to have been committed by a partnership, that offence is taken to have been committed by each of the partners.
 (7) In a prosecution of a person for an offence by virtue of subsection (6), it is a defence if the person proves that the person:
 (a) did not aid, abet, counsel or procure the act or omission by virtue of which the offence was taken to have been committed; and
 (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, an act or omission by virtue of which the offence is taken to have been committed.
Note 1: The defence under subsection (7) does not apply in relation to offences under Part 2.4 of the Criminal Code.
Note 2: A defendant bears a legal burden in relation to the matters in subsection (7), see section 13.4 of the Criminal Code.

Division 6AA—Income of certain children