Commonwealth Consolidated Acts

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Treatment of partnerships

             (1)  Subject to this section, this Act applies as if a partnership were a legal person.

             (2)  An obligation that, apart from this subsection, would be imposed by this Act on a partnership is instead imposed on each partner, but may be discharged by any of the partners.

             (3)  If, apart from this subsection, a liability to pay money would be imposed on a partnership by this Act, the liability is instead imposed on the partners jointly and severally.

             (4)  If, because of subsection (1), a partnership would be taken to have committed an offence, the offence is instead taken to have been committed by each of the partners.

             (5)  In a prosecution for an offence taken to have been committed by a person because of subsection (4), it is a defence that the person:

                     (a)  did not aid, abet, counsel or procure the act or omission constituting the offence; and

                     (b)  was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission constituting the offence.

             (6)  A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953 , in so far as that Part relates to this Act.

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