237Treatment of partnerships

#### 237 Treatment of partnerships (1) This Act applies to a partnership as if it were a person, but with the changes set out in this section. (2) An obligation that would otherwise be imposed on the partnership by this Act is imposed on each partner instead, but may be discharged by any of the partners. (3) An offence against this Act that would otherwise be committed by the partnership is taken to have been committed by each partner. (4) A partner does not commit an offence because of subsection (3) if the partner: (a) does not know of the circumstances that constitute the contravention of the provision concerned; or (b) knows of those circumstances but takes all reasonable steps to correct the contravention as soon as possible after the partner becomes aware of those circumstances. > Note: A defendant bears an evidential burden in relation to the matters in subsection (4)—see subsection 13.3(3) of the Criminal Code. (5) This section applies to a breach of a civil penalty provision in a corresponding way to the way in which it applies to an offence.