Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-45 - APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES  

Division 444 - Obligations of entities on behalf of other entities  

Subdivision 444-D - Incapacitated entities  

SECTION 444-70   REPRESENTATIVES OF INCAPACITATED ENTITIES  

444-70(1)  


If:


(a) there are, at the same time, 2 or more *representatives of the same *incapacitated entity; and


(b) the representatives were not appointed to act in different capacities as representatives;

the representatives are jointly and severally liable to pay any amount that is payable under an *indirect tax law by any of the representatives in relation to that same incapacitated entity.

444-70(2)  


If:


(a) there are, at the same time, 2 or more *representatives of the same *incapacitated entity; and


(b) the representatives were not appointed to act in different capacities as representatives;

any offence against an *indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.

444-70(3)  
In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:


(a) did not aid, abet, counsel or procure the relevant act or omission; and


(b) was not 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 entity).

Note 1:

The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.

Note 2:

A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.





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