Petroleum Resource Rent Tax Assessment Act 1987

PART II - INTERPRETATION  

SECTION 13   UNINCORPORATED ASSOCIATIONS  

13(1)    
Subject to this section, this Act applies to an unincorporated association as if the association were a person.

13(2)    
Where, but for this subsection, an obligation would be imposed on an unincorporated association by virtue of the operation of subsection (1), the obligation is imposed on each member of the committee of management of the association, but may be discharged by any of those members.

13(3)    
Where, by virtue of the operation of subsection (1), an offence against this Act is deemed to have been committed by an unincorporated association, that offence shall be deemed to have been committed by each member of the committee of management of the association.

13(4)    
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.

13(5)    
A reference in this section to this Act 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 Act.