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

S 444-70(1) amended by No 96 of 2014, s 3 and Sch 1 item 107, 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 444-70(1) amended by No 14 of 2012, s 3 and Sch 1 item 43, by inserting " or the *MRRT law " , effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

S 444-70(1) substituted by No 118 of 2009, s 3 and Sch 1 item 49, effective 4 December 2009. S 444-70(1) formerly read:

444-70(1)
If there are 2 or more *representatives of the same *incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an *indirect tax law by any of the representatives in relation to that same incapacitated entity.

S 444-70(2) amended by No 96 of 2014, s 3 and Sch 1 item 107, 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 444-70(2) amended by No 14 of 2012, s 3 and Sch 1 item 43, by inserting " or the *MRRT law " , effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

S 444-70(2) substituted by No 118 of 2009, s 3 and Sch 1 item 49, effective 4 December 2009. S 444-70(2) formerly read:

444-70(2)
If there are 2 or more *representatives of the same *incapacitated entity, any offence against an *indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.

S 444-70 inserted by No 73 of 2006 , s 3 and Sch 5 item 52, effective 1 July 2006.