INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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Hide history noteSubject to this section, this Division applies in relation to the making and receipt of prescribed payments by a partnership as if the partnership were a person.
221YHZ(2) [Obligation on partnership]Where, but for this subsection, an obligation would be imposed on a partnership by virtue of the operation of subsection (1), the obligation may be discharged by any of the partners.
221YHZ(3) [Joint and several liability]Where, by virtue of the operation of subsection (1), an amount is payable under this Division by a partnership, the partners are jointly and severally liable to pay that amount.
221YHZ(4) [Offence by partnership]Where, by virtue of the operation of subsection (1), an offence against this Division is deemed to have been committed by a partnership, that offence shall be deemed to have been committed by each of the partners.
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