A New Tax System (Family Assistance) (Administration) Act 1999
The family assistance law applies to an unincorporated entity or body, other than a partnership, as if it were a person, but with the changes set out in this section.
230B(2)
An obligation that would otherwise be imposed on the entity or body by the family assistance law is imposed on each member of the entity or body ' s governing body instead, but may be discharged by any of the members.
230B(3)
A permission that would otherwise be conferred on the entity or body by the family assistance law is conferred on each member of the entity or body ' s governing body instead, but may be exercised by any of the members.
230B(4)
An offence against the family assistance law that would otherwise have been committed by the entity or body is taken to have been committed by each member of the entity or body ' s governing body, at the time the offence was committed, 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 and whether by any act or omission of the member).
230B(5)
This section applies to a contravention of a civil penalty provision in a corresponding way to the way in which it applies to an offence.
230B(6)
The Minister ' s rules may make provision in relation to the application of the family assistance law to an unincorporated entity or body, to the extent to which this section and section 231 do not do so.
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