INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3B - Collection of tax in respect of certain payments  

Subdivision B - Deductions from certain payments  

SECTION 221YHZN   APPLICATION OF DIVISION TO PARTNERSHIPS  

221YHZN(1)   [Status of partnership]  

Subject to this section, this Division applies to a partnership as if the partnership were a person.

221YHZN(2)   [Discharge of obligations by partners]  

Where, but for this subsection, an obligation would be imposed on a partnership by virtue of the operation of subsection (1), the obligation is imposed on each partner, but may be discharged by any of the partners.

221YHZN(3)   [Joint and several liability]  

Where, by virtue of the operation of subsection (1), an amount is payable under this Division by a partnership, the partners are jointly and severally liable to pay that amount.

221YHZN(4)   [Offence committed by partnership]  

Where, by virtue of the operation of subsection (1), an offence against this Division is deemed to have been committed by a partnership, that offence shall be deemed to have been committed by each of the partners.

221YHZN(5)   [Defence to prosecution]  

In a prosecution of a person for an offence by virtue of this section, it is a defence if the person proves that the person -

(a) did not aid, abet, counsel or procure the act or omission by virtue of which the offence is deemed to have been committed; and

(b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission by virtue of which the offence is deemed to have been committed.

221YHZN(6)   [Reference to other tax law]  

A reference in this section to this Division includes a reference to Part III of the Taxation Administration Act 1953 to the extent to which that Part of that Act relates to this Division.