CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
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A New Tax System (Goods and Services Tax Administration) Act 1999
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Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax Administration) Act 1999.
(1) Obligations that would be imposed under the GST law on an unincorporated association or body of persons are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members. (2) Any offence against the GST law that is committed by the association or body is taken to have been committed by each member of its committee of management. (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:
(a) did not aid, abet, counsel or procure the relevant act or omission; and
(b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).