Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 20 - Other matters  

Subdivision 20-B - Offences  

SECTION 20-45   OFFENCES THAT WOULD OTHERWISE BE COMMITTED BY A PARTNERSHIP OR UNINCORPORATED COMPANY  

20-45(1)  
An offence against this Part that would otherwise be committed by a 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, and whether by any act or omission of the partner).

20-45(2)  
An offence against this Part that would otherwise be committed by a company that is not incorporated is taken to have been committed by each member of the company ' s committee of management 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, and whether by any act or omission of the member).




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.