Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Div 444 substituted by No 73 of 2006 , s 3 and Sch 5 item 52, effective 1 July 2006. Div 444 formerly read:

Division 444 - Entities that are not legal persons

SECTION 444-5 PARTNERSHIPS  
444-5(1)
This Schedule applies to a partnership as if the partnership were a person, but with the changes set out in this section.

444-5(2)
An obligation that this Schedule would otherwise impose on the partnership:

(a) is imposed instead on each partner; but

(b) may be discharged by any of the partners.

444-5(3)
The partners are jointly and severally liable to pay an amount that would otherwise be payable by the partnership under this Schedule.

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S 444-5 inserted by No 179 of 1999.

SECTION 444-10 UNINCORPORATED COMPANIES  
444-10
An obligation that this Schedule would otherwise impose on a company that is not incorporated:

(a) is imposed instead on each member of the company ' s committee of management; but

(b) may be discharged by any of those members.

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S 444-10 inserted by No 179 of 1999.

SECTION 444-15 SUPERANNUATION FUNDS  
444-15
If a *superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:

(a) the person who manages the fund were the trustee of the fund; or

(b) each of the persons who manage the fund were a trustee of the fund.

Note:

The trustee of a superannuation fund is an entity. See subsection 960-100(2) of the Income Tax Assessment Act 1997 .

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S 444-15 inserted by No 179 of 1999.

Subdiv 444-F inserted by No 37 of 2024, s 3 and Sch 1 item 36, applicable in relation to conduct engaged in on or after 1 July 2024.

Former Subdiv 444-F repealed by No 96 of 2014, s 3 and Sch 1 item 108, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading.

Former Subdiv 444-F inserted by No 14 of 2012, s 3 and Sch 1 item 44, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

S 444-120 amended by No 134 of 2024, s 3 and Sch 1 item 63, by inserting " (1) " before " If " , effective 11 December 2024 and applicable in relation to Fiscal Years starting on or after 1 January 2024. For transitional provisions, see note under Sch 1 Pt 3-18 heading.

S 444-120 inserted by No 37 of 2024, s 3 and Sch 1 item 36, applicable in relation to conduct engaged in on or after 1 July 2024.

Former s 444-120 repealed by No 96 of 2014, s 3 and Sch 1 item 108, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. S 444-120 formerly read:

SECTION 444-120 TRUSTS  
Obligations

444-120(1)
Subject to subsection (2), an obligation that is imposed under the * MRRT law on a trust is imposed on each of the following entities, but may be discharged by any such entity:

(a) an entity that is the trustee of the trust at the time the obligation arises;

(b) an entity that is the trustee of the trust at a time that is:

(i) after the obligation arises; and

(ii) before the obligation has been discharged.

444-120(2)
An amount that is payable under the * MRRT law by a trust is payable as set out in the table:

Joint and several liability

444-120(3)
If an amount is payable under this section by more than one entity, those entities are jointly and severally liable to pay the amount.

Commissioner has direct access to trust assets

444-120(4)
For the purpose of ensuring the payment of an amount payable by an entity under this section in relation to a liability of a trust, the Commissioner has the same remedies against the property of the trust as the Commissioner would have against the property of the entity.

Right of indemnity

444-120(5)
An entity that pays an amount of a liability it has under this section is entitled to be indemnified out of the assets of the trust for the liability.

Offences

444-120(6)
Any offence against the * MRRT law that is committed by a trust is taken to have been committed by the trustee of the trust, or, if the trust has more than one trustee, by each of the trustees.

444-120(7)
In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (6), it is a defence if the entity proves that the entity:

(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 entity).

Note 1:

The defence in subsection (7) does not apply in relation to offences under Part 2.4 of the Criminal Code.

Note 2:

A defendant bears a legal burden in relation to the matters in subsection (7): see section 13.4 of the Criminal Code.

Former s 444-120 inserted by No 14 of 2012, s 3 and Sch 1 item 44, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

S 444-120(2) inserted by No 134 of 2024, s 3 and Sch 1 item 64, effective 11 December 2024 and applicable in relation to Fiscal Years starting on or after 1 January 2024. For transitional provisions, see note under Sch 1 Pt 3-18 heading.