CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
54Liability of representatives of incapacitated entities
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##### 54 Liability of representatives of incapacitated entities
(1) If there are 2 or more representatives of the same incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under the GST law by any of the representatives in relation to that same incapacitated entity.
(2) If there are 2 or more representatives of the same incapacitated entity, any offence against the GST law that is committed by one of the representatives is taken to have been committed by each of the representatives.
(3) In a prosecution of a person for an offence that the person is taken to have committed because of subsection (2), it is a defence if the person proves that the person:
(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 person).