S 251KJ repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251KJ formerly read:
SECTION 251KJ CHANGES IN THE CONSTITUTION OF PARTNERSHIPS
251KJ(1)
Where:
(a)
a partnership is registered as a tax agent; and
(b)
there is a change in the constitution of the partnership;
each person who was a partner immediately before the change shall forthwith notify the Board by which the tax agent was registered.
251KJ(1A)
An offence under subsection (1) is an offence of strict liability.
Note:
For
strict liability
, see section
6.1
of the
Criminal Code
.
History
S 251KJ(1A) inserted by No 146 of 2001.
251KJ(2)
A person who was a partner in a partnership immediately before a change in the constitution of the partnership is not guilty of an offence against subsection (1) in relation to that change if another person who was a partner in the partnership immediately before that change complies with subsection (1).
Penalty: 5 penalty units.
Note:
A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection
13.3(3)
of the
Criminal Code
.
History
S 251KJ(2) amended by No 146 of 2001.
S 251KJ amended by
No 143 of 2007
, s 3 and Sch 7 item 104, by substituting
"
5 penalty units
"
for
"
$500
"
in the penalty, effective 24 September 2007.
S 251KJ inserted by No 78 of 1988.
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