Document ID: chunk:federal_register_of_legislation:C2004A00897:clause:1_4:p7
Version: federal_register_of_legislation:C2004A00897
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 7/7)
Character Range: 216890–217955

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 by the company under the relevant provisions.

 (5) An offence against any of the relevant provisions that would otherwise be committed by the company is taken to have been committed by each member 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 member).

 (6) For the purposes of subsection (5), to establish that the company had a particular state of mind when it engaged in a particular conduct, it is sufficient to show that a member had the relevant state of mind.

[The next Chapter is Chapter 5.]

Part 2—Consequential and other amendments

Income Tax Assessment Act 1936