Taxation Administration Act 1953
Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .Chapter 5 - Administration
Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.
Div 444 substituted by No 73 of 2006 , s 3 and Sch 5 item 52, effective 1 July 2006. Div 444 formerly read:
Division 444 - Entities that are not legal personsSECTION 444-5 PARTNERSHIPS
This Schedule applies to a partnership as if the partnership were a person, but with the changes set out in this section.
An obligation that this Schedule would otherwise impose on the partnership:
(a) is imposed instead on each partner; but
(b) may be discharged by any of the partners.
The partners are jointly and severally liable to pay an amount that would otherwise be payable by the partnership under this Schedule.SECTION 444-10 UNINCORPORATED COMPANIESHistory
S 444-5 inserted by No 179 of 1999.
An obligation that this Schedule would otherwise impose on a company that is not incorporated:
(a) is imposed instead on each member of the company ' s committee of management; but
(b) may be discharged by any of those members.SECTION 444-15 SUPERANNUATION FUNDSHistory
S 444-10 inserted by No 179 of 1999.
If a *superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:
(a) the person who manages the fund were the trustee of the fund; or
(b) each of the persons who manage the fund were a trustee of the fund.
The trustee of a superannuation fund is an entity. See subsection 960-100(2) of the Income Tax Assessment Act 1997 .History
S 444-15 inserted by No 179 of 1999.
This Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities, trusts and various indirect tax specific entities.
S 444-1 amended by No 14 of 2012, s 3 and Sch 1 item 34, by inserting " , trusts " , effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.
S 444-1 inserted by No 73 of 2006 , s 3 and Sch 5 item 52, effective 1 July 2006.
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