Small Superannuation Accounts Act 1995
PART 12
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PARTNERSHIPS AND UNINCORPORATED ASSOCIATIONS
Division 1
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Partnerships
SECTION 87
87
TREATMENT OF PARTNERSHIPS
The superannuation accounts law 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 the superannuation accounts law that would otherwise be committed by the partnership is taken to have been committed by each partner who:
The superannuation accounts law 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 the superannuation accounts law 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
(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).
Note:
``Superannuation accounts law'' is defined by section 4 .
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