Small Superannuation Accounts Act 1995

PART 12 - PARTNERSHIPS AND UNINCORPORATED ASSOCIATIONS  

Division 1 - Partnerships  

SECTION 87  

87   TREATMENT OF PARTNERSHIPS  
The superannuation accounts law applies to a partnership as if the partnership were a person, but it applies with the following changes:


(a) obligations that would be imposed on the partnership are imposed instead on each partner, but may be discharged by any of the partners;


(b) any offence against the superannuation accounts law that would otherwise be committed by the partnership is taken to have been committed by each partner who:


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

(ii) 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).
Note:

``Superannuation accounts law'' is defined by section 4 .




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