FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 166   UNINCORPORATED COMPANIES  

166(1)   [Unincorporated company a person]  

Subject to this section, this Act applies to an unincorporated company as if the company were a person.

166(2)   [Position of members]  

Where, but for this subsection, an obligation would be imposed on an unincorporated company by virtue of the operation of subsection (1), the obligation is imposed on each member of the committee of management of the company, but may be discharged by any of those members.

166(3)   [Offences]  

Where, by virtue of the operation of subsection (1), an offence against this Act is deemed to have been committed by an unincorporated company, that offence shall be deemed to have been committed by each member of the committee of management of the association.

166(4)   [Defence to prosecution]  

In a prosecution of a person for an offence by virtue of this section, it is a defence if the person proves that the person:


(a) did not aid, abet, counsel or procure the act or omission by virtue of which the offence is deemed to have been committed; and


(b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission by virtue of which the offence is deemed to have been committed.

166(5)   [Taxation Administration Act]  

A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953 to the extent to which that Part of that Act relates to this Act.




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