Superannuation Guarantee (Administration) Act 1992
In this section, association means an unincorporated association or body of persons (other than a partnership).73(2) [Association a legal person]
Subject to this section, this Act applies as if an association were a legal person.73(3) [Obligation on association]
An obligation that, apart from this subsection, would be imposed on an association is instead imposed on the officers of the association.73(4) [Liability to pay money]
If, apart from this subsection, a liability to pay money would be imposed on an association by this Act, the liability is instead imposed on the members of the association jointly and severally.73(5) [Offence committed]
If, because of subsection (2), an association would be taken to have committed an offence, the offence is instead taken to have been committed by each of the officers of the association.73(6) [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. 73(7) [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.
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