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-C inserted by No 73 of 2006 , s 3 and Sch 5 item 52, effective 1 July 2006.

S 444-50 inserted by No 73 of 2006 , s 3 and Sch 5 item 52, effective 1 July 2006.