79Treatment of partnerships

#### 79 Treatment of partnerships (1) This Part applies to a partnership as if it were a person, but with the changes set out in this section. (2) An offence against this Part that would otherwise have been committed by the partnership is taken to have been committed by each partner in the partnership, at the time the offence was committed, who: (a) did the relevant act or made the relevant omission; or (b) aided, abetted, counselled or procured the relevant act or omission; or (c) was 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 partner).