Superannuation Guarantee (Administration) Act 1992
Subject to this section, this Act applies as if a partnership were a legal person.72(2) [Obligation on partnership]
An obligation that, apart from this subsection, would be imposed by this Act on a partnership is instead imposed on each partner, but may be discharged by any of the partners.72(3) [Liability to pay money]
If, apart from this subsection, a liability to pay money would be imposed on a partnership by this Act, the liability is instead imposed on the partners jointly and severally.72(4) [Offence committed]
If, because of subsection (1), a partnership would be taken to have committed an offence, the offence is instead taken to have been committed by each of the partners.72(5) [Defence]
(a) did not aid, abet, counsel or procure the act or omission constituting the offence; and
(b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission constituting the offence. 72(6) [Reference to Pt III of Taxation Administration Act]
A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953 , in so far as that Part relates to this Act.