SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 2 - Special obligations etc. for particular taxpayers and other persons

SECTION 117 (Repealed by 101 of 2006)   APPLICATION OF SALES TAX LAW TO PARTNERSHIPS  

117(1)  [Application of law as if partnership were a person]  

The sales tax law applies to a partnership as if the partnership were a person, but it applies with the following changes:

(a)  obligations that would be imposed on the partnership are imposed instead on each partner, but may be discharged by any of the partners;

(b)  the partners are jointly and severally liable to pay any amount that would be payable by the partnership;

(c)  any offence against the sales tax law that would otherwise be committed by the partnership is taken to have been committed by each of the partners.

117(2)  [Prosecution]  

In a prosecution of a person for an offence that the person is taken to have committed because of paragraph (1)(c), it is a defence if the person proves that the person:

(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 person).