54Treatment of unincorporated associations

54 Treatment of unincorporated associations

(1) This Act applies to an unincorporated association or body of persons as if the association or body were a person, but it applies with the following changes. (2) Obligations that would be imposed under this Act 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. (3) Any offence against this Act that is committed by the association or body is taken to have been committed by each member of its committee of management who:

(a) aided, abetted, counselled or procured the relevant act or omission; and

(b) 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 entity).

(4) In this section:

this Act includes the Taxation Administration Act 1953, to the extent to which that Act relates to this Act.