Income Tax Assessment Act 1997
SECTION 820-990 Offences - treatment of partnerships 820-990(1)
The provisions set out in the following paragraphs (the relevant provisions ) apply, in relation to records required to be kept under this Subdivision, to a partnership as if it were a person, but with the modifications set out in this section: (a) sections 820-960 , 820-962 , 820-980 and 820-985 ; (b) section 262A of the Income Tax Assessment Act 1936 ; (c) Part III of the Taxation Administration Act 1953 .
820-990(2)
If the relevant provisions would otherwise require or permit something to be done by the partnership, the thing may be done by one or more of the partners on behalf of the partnership.
820-990(3)
An obligation that would otherwise be imposed on the partnership by the relevant provisions: (a) is imposed on each partner instead; but (b) may be discharged by any of the partners.
820-990(4)
The partners are jointly and severally liable to pay an amount that would otherwise be payable by the partnership under the relevant provisions.
820-990(5)
An offence against any of the relevant provisions that would otherwise be committed by the partnership is taken to have been committed by each partner who: (a) did the relevant act or made the relevant omission; or (b) aided, abetted, counselled or procured the relevant act or omission; or (c) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly or whether by any act or omission of the partner).
820-990(6)
For the purposes of subsection (5) : (a) to establish that a partnership engaged in a particular conduct, it is sufficient to show that the conduct was engaged in by a partner:
(i) in the ordinary course of the business of the partnership; or
(b) to establish that a partnership had a particular state of mind when it engaged in that conduct, it is sufficient to show that the partner had the relevant state of mind.
(ii) within the scope of the actual or apparent authority of the partner; and
820-990(7)
For the purposes of the relevant provisions, a change in the composition of a partnership does not affect the continuity of the partnership.
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