Income Tax Assessment Act 1936

Pt VIIA repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Pt VIIA originally inserted by No 10 of 1943.

Div 8 repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Div 8 heading inserted by No 78 of 1988.

S 251P repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251P formerly read:

SECTION 251P OFFENCES BY PARTNERSHIPS  
251P
Where, under any provision of this Part, an obligation is imposed on a partnership to do, or refrain from doing, anything, every partner shall, upon the refusal or failure of the partnership to comply with the obligations, unless he proves that he had no knowledge of the refusal or failure, be guilty of an offence, and be liable to the penalty provided in respect of the obligation:

S 251P amended by No 123 of 1984 and inserted by No 10 of 1943.