A New Tax System (Goods and Services Tax) Act 1999
For the avoidance of doubt, a supply, acquisition or importation made by or on behalf of a partner of a * partnership in his or her capacity as a partner:
(a) is taken to be a supply, acquisition or importation made by the partnership; and
(b) is not taken to be a supply, acquisition or importation made by that partner or any other partner of the partnership.
Section 444-30 in Schedule 1 to the Taxation Administration Act 1953 deals with the liability of partners for the obligations imposed on a partnership under the GST law.
For the avoidance of doubt, a supply, acquisition or importation made by or on behalf of one or more members of the committee of management of an unincorporated association or body of persons (other than a * partnership ), in their capacity as members of that committee:
(a) is taken to be a supply, acquisition or importation made by the body; and
(b) is not taken to be a supply, acquisition or importation made by any members of the association or body.
Section 444-5 in Schedule 1 to the Taxation Administration Act 1953 deals with the liability of members of committees of management for the obligations imposed on an unincorporated association or body of persons under the GST law.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.