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.