TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-45 - APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES  

Division 444 - Obligations of entities on behalf of other entities  

Subdivision 444-A - Unincorporated associations and bodies and companies  

SECTION 444-5   UNINCORPORATED ASSOCIATIONS AND BODIES  

444-5(1)  


Obligations that would be imposed under this Schedule or an *indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.

444-5(1A)  
(Repealed by No 96 of 2014)

444-5(1B)  
(Repealed by No 96 of 2014)

444-5(2)  


Any offence against this Schedule or an *indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.

444-5(3)  
In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), 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 (3) 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 (3): see section 13.4 of the Criminal Code.




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