Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 20 - Other matters  

Subdivision 20-B - Offences  

SECTION 20-45   OFFENCES THAT WOULD OTHERWISE BE COMMITTED BY A PARTNERSHIP OR UNINCORPORATED COMPANY  

20-45(1)    
An offence against this Part that would otherwise be committed by a partnership is taken to have been committed by each partner who:

(a) aided, abetted, counselled or procured the relevant act or omission; or

(b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly, and whether by any act or omission of the partner).

20-45(2)    
An offence against this Part that would otherwise be committed by a company that is not incorporated is taken to have been committed by each member of the company ' s committee of management who:

(a) aided, abetted, counselled or procured the relevant act or omission; or

(b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly, and whether by any act or omission of the member).