220‑10 Unincorporated associations and b220‑10 Unincorporated associations and bodies

#### 220‑10 Unincorporated associations and bodies (1) For the avoidance of doubt, for the purposes of the \*MRRT law, any act, or any omission, of an \*entity (including any \*supply, exportation or use by the entity) in the capacity of a member of the committee of management of an unincorporated association or body of entities is taken: (a) to be an act or omission of the association or body; and (b) not to be an act or omission of any members of the association or body. > Note: Subdivision 444‑A in Schedule 1 to the Taxation Administration Act 1953 deals with the liability of members for the obligations imposed on an unincorporated association under the MRRT law. (2) However, the \*MRRT law: (a) does not apply in relation to an unincorporated association, or body of entities, that is a joint venture; and (b) applies instead in relation to each \*entity that is a participant in that venture.