SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 2 - Special obligations etc. for particular taxpayers and other persons

SECTION 118 (Repealed by 101 of 2006)   APPLICATION OF SALES TAX LAW TO UNINCORPORATED COMPANIES  

118(1)  [Application of law as if company were a person]  

The sales tax law applies to an unincorporated company as if the company were a person, but it applies with the following changes:

(a)  obligations that would be imposed on the company are imposed instead on each member of the committee of management of the company, but may be discharged by any of those members;

(b)  any offence against this Act that would otherwise be committed by the company is taken to have been committed by each member of the committee of management of the company.

118(2)  [Prosecution]  

In a prosecution of a person for an offence that the person is taken to have committed because of paragraph (1)(b), it is a defence if the person proves that the person:

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

(b)  was not 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 person).