INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3A - Collection of tax in respect of certain payments for work  

Subdivision B - Operative provisions  

SECTION 221YHZ   SPECIAL PROVISIONS RELATING TO PARTNERSHIPS  

221YHZ(1)   [Application to partnerships]  

Subject to this section, this Division applies in relation to the making and receipt of prescribed payments by a partnership as if the partnership were a person.

221YHZ(2)   [Obligation on partnership]  

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

221YHZ(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.

221YHZ(4)   [Offence 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.