Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES

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Note: See section 3AA .

Chapter 5 - Administration

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PART 5-45 - APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES

Division 444 - Obligations of entities on behalf of other entities

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History

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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History

S 444-15 inserted by No 179 of 1999.

Subdivision 444-A - Unincorporated associations and bodies and companies

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SECTION 444-15

444-15 NOTIFYING AND SERVING COMPANIES

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For the purposes of an *indirect tax law, if the Commissioner considers it appropriate, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on:

(a) a director, the secretary or another officer of the company; or

(b) an attorney or agent of the company.

Note:

See subsection 444-10(5) for alternative ways to serve a notice or another document on a company (through its public officer or someone else acting or appearing to act for the company).

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History

S 444-15 amended by No 96 of 2014, s 3 and Sch 1 item 105, by omitting " or the *MRRT law " after " *indirect tax law " , effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading.

S 444-15 substituted by No 180 of 2012, s 3 and Sch 6 item 31, applicable in relation to an act or omission by a body corporate occurring on or after 11 December 2012. S 444-15 formerly read:

SECTION 444-15 LIABILITY OF DIRECTORS AND OFFICERS OF A COMPANY
444-15(1)
Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an *indirect tax law or the *MRRT law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative ) who is:

(a) a director, secretary or other officer of the company; or

(b) an attorney or agent of the company.
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S 444-15(1) amended by No 14 of 2012, s 3 and Sch 1 item 41, by inserting " or the *MRRT law " , effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

444-15(2)
The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.

444-15(3)
This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.

S 444-15 inserted by No 73 of 2006 , s 3 and Sch 5 item 52, effective 1 July 2006.

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