Tax Agent Services Act 2009

PART 5 - CIVIL PENALTIES  

Division 50 - Civil penalties  

Subdivision 50-C - Obtaining an order for a civil penalty  

SECTION 50-40   Treatment of partnerships  

50-40(1)    
If a partnership contravenes a civil penalty provision, each partner in the partnership, at the time of the conduct constituting the contravention, is taken to have contravened the civil penalty provision unless the partner proves, on the balance of probabilities, that the partner:

(a) did not engage in the conduct; and

(b) did not aid, abet, counsel or procure the conduct; and

(c) was not in any way knowingly concerned in, or party to, the conduct (whether directly or indirectly or whether by any act or omission of the partner).

50-40(2)    
If a partnership contravenes a civil penalty provision, the civil penalty that may be imposed on each partner in the partnership:

(a) if the partner is an individual - must not exceed an amount equal to one-fifth of the maximum penalty that could be imposed on a body corporate for the same contravention; and

(b) in any other case - must not exceed the maximum penalty that could be imposed on a body corporate for the same contravention.