CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
53Liability of members of GST groups
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##### 53 Liability of members of GST groups
(1) The members of a GST group are jointly and severally liable to pay any amount that is payable under the GST law by the representative member of the group.
(2) Any offence against the GST law that is committed by the representative member of a GST group is taken to have been committed by each of the members of the group.
(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).