INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART VI
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COLLECTION AND RECOVERY OF TAX
Division 2
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Collection by instalments of tax on persons other than companies
SECTION 221X
221X
OFFENCES BY PARTNERS
Notwithstanding anything contained in this Division, a member of a partnership shall not be punished for a contravention of any of the foregoing provisions of this Division for which another member of that partnership has already been punished.
Notwithstanding anything contained in this Division, a member of a partnership shall not be punished for a contravention of any of the foregoing provisions of this Division for which another member of that partnership has already been punished.
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