Superannuation Guarantee (Administration) Act 1992

PART 9 - MISCELLANEOUS  

SECTION 72   TREATMENT OF PARTNERSHIPS  

72(1)   [Partnership a legal person]  

Subject to this section, this Act applies as if a partnership were a legal person.

72(2)   [Obligation on partnership]  

An obligation that, apart from this subsection, would be imposed by this Act on a partnership is instead imposed on each partner, but may be discharged by any of the partners.

72(3)   [Liability to pay money]  

If, apart from this subsection, a liability to pay money would be imposed on a partnership by this Act, the liability is instead imposed on the partners jointly and severally.

72(4)   [Offence committed]  

If, because of subsection (1), a partnership would be taken to have committed an offence, the offence is instead taken to have been committed by each of the partners.

72(5)   [Defence]  

In a prosecution for an offence taken to have been committed by a person because of subsection (4), it is a defence that the person:

(a) did not aid, abet, counsel or procure the act or omission constituting the offence; and

(b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission constituting the offence.

72(6)   [Reference to Pt III of Taxation Administration Act]  

A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953 , in so far as that Part relates to this Act.