Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)

Schedule 1   Amendment of the Excise Act 1901

21   After section 6


6A How this Act applies to partnerships

(1) This Act applies to a partnership as if the partnership were a person, but it applies with the changes set out in subsections (2), (3), (4), (5) and (6).

(2) If this Act would otherwise require or permit something to be done by the partnership, the thing may be done by one or more of the partners on behalf of the partnership.

(3) If under this Act a document is given to a partner of the partnership in accordance with section 28A of the Acts Interpretation Act 1901, the document is taken to have been given to the partnership.

(4) An obligation that would otherwise be imposed on the partnership by this Act:

(a) is imposed on each partner instead; but

(b) may be discharged by any of the partners.

(5) The partners are jointly and severally liable to pay an amount that would otherwise be payable by the partnership under this Act.

(6) An offence against this Act that would otherwise be committed by the partnership is taken to have been committed by each partner who:

(a) aided, abetted, counselled or procured the relevant act or omission; or

(b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly or whether by any act or omission of the partner).

(7) If, for the purposes of subsection (6), it is necessary to establish that the partnership engaged in particular conduct, it is sufficient to show that the conduct was engaged in by a partner within the scope of his or her actual or apparent authority. If it is also necessary to establish that the partnership had a particular state of mind when it engaged in that conduct, it is sufficient to show the partner had the relevant state of mind.

(8) For the purposes of this Act, a change in the composition of a partnership does not affect the continuity of the partnership.