Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-45
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APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES
Division 444
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Obligations of entities on behalf of other entities
Subdivision 444-B
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Partnerships
SECTION 444-30
PARTNERSHIPS
444-30(1)
Obligations that are imposed under this Schedule or an *indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.
444-30(2)
The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an *indirect tax law by the partnership.
444-30(3)
Any offence against this Schedule or an *indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.
444-30(4)
In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3) , 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).
444-30(5)
If a civil penalty may be imposed in relation to a contravention of a provision of this Schedule or an *indirect tax law: (a) subsection (3) applies to a contravention of the provision in a corresponding way to the way in which it applies to an offence; and (b) subsection (4) does not apply.
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationObligations that are imposed under this Schedule or an *indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.
444-30(2)
The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an *indirect tax law by the partnership.
444-30(3)
Any offence against this Schedule or an *indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.
444-30(4)
In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3) , 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 (4) 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 (4) : see section 13.4 of the Criminal Code .
444-30(5)
If a civil penalty may be imposed in relation to a contravention of a provision of this Schedule or an *indirect tax law: (a) subsection (3) applies to a contravention of the provision in a corresponding way to the way in which it applies to an offence; and (b) subsection (4) does not apply.
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