INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Section 124ZZO applies to a partnership as if the partnership were a person, but it applies with the following changes:
(a) obligations that would be imposed on the partnership are imposed instead on each partner, but may be discharged by any of the partners;
(b) any offence against that section that would otherwise be committed by the partnership is taken to have been committed by each partner who:
(i) aided, abetted, counselled or procured the relevant act or omission; or
124ZZP(2) Giving of notices.
(ii) 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 partner).
For the purposes of section 124ZZO , if a document is given to a partner of a partnership, the document is taken to have been given to the partnership.