A New Tax System (Goods and Services Tax) Act 1999

Chapter 6 - Interpreting this Act  

Part 6-2 - Meaning of some important concepts  

Division 184 - Meaning of entity  

184-5   Supplies etc. by partnerships and other unincorporated bodies  

(1)  
For the avoidance of doubt, a supply, acquisition or importation made by or on behalf of a partner of a * partnership in his or her capacity as a partner:


(a) is taken to be a supply, acquisition or importation made by the partnership; and


(b) is not taken to be a supply, acquisition or importation made by that partner or any other partner of the partnership.

Note:

Section 444-30 in Schedule 1 to the Taxation Administration Act 1953 deals with the liability of partners for the obligations imposed on a partnership under the GST law.

(2)  
For the avoidance of doubt, a supply, acquisition or importation made by or on behalf of one or more members of the committee of management of an unincorporated association or body of persons (other than a * partnership ), in their capacity as members of that committee:


(a) is taken to be a supply, acquisition or importation made by the body; and


(b) is not taken to be a supply, acquisition or importation made by any members of the association or body.

Note:

Section 444-5 in Schedule 1 to the Taxation Administration Act 1953 deals with the liability of members of committees of management for the obligations imposed on an unincorporated association or body of persons under the GST law.




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