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TAXATION ADMINISTRATION ACT 2001 - SECT 141
Treatment of partnerships and unincorporated bodies
141 Treatment of partnerships and unincorporated bodies
(1) Subject to this section, the tax laws apply to a partnership or
unincorporated body as if the partnership or unincorporated body were a
person.
(2) An obligation or liability that, apart from this subsection,
would be imposed by a tax law on a person that is a partnership or
unincorporated body, is imposed on each partner or management member of the
body, but may be discharged by any of the partners or management members.
(3)
An amount that, apart from this subsection, would be payable under a tax law
by a person that is a partnership or unincorporated body is jointly and
severally payable by the partners or management members of the body.
(4) If,
because of the operation of subsection (1) , an offence against a provision of
a tax law is taken to have been committed by a partnership or unincorporated
body, the offence is taken to have been committed by each of the partners or
management members of the body.
(5) However, it is a defence for a partner or
management member to prove— (a) if the partner or management member was in a
position to influence the conduct of the partnership or body in relation to
the offence—the partner or management member exercised reasonable diligence
to ensure the partnership or body complied with the provision; or
(b) the
partner or management member was not in a position to influence the conduct of
the partnership or body in relation to the offence.
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