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-E - Indirect tax specific entities

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SECTION 444-85 NON-PROFIT SUB-ENTITIES

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444-85(1)
Obligations that would be imposed under the *GST law or the *fuel tax law on a *non-profit sub-entity are imposed on each entity who is responsible, to entities or bodies outside the sub-entity, for the management of the sub-entity, but may be discharged by any entity who is so responsible.

444-85(2)
The entities who are so responsible in respect of the sub-entity are jointly and severally liable to pay any amount that is payable under the *GST law or the *fuel tax law by the sub-entity.

444-85(3)
Any offence against the *GST law or the *fuel tax law that is committed by the sub-entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub-entity, for the management of the sub-entity.

444-85(4)
In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:

(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 entity).

Note 1:

The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.

Note 2:

A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.

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