220‑5 Partnerships220‑5 Partnerships

#### 220‑5 Partnerships 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 partner in a \*partnership is taken: (a) to be an act or omission of the partnership; and (b) not to be an act or omission of the partner or any other partner of the partnership. > Note: Section 444‑30 in Schedule 1 to the Taxation Administration Act 1953 deals with the liability of partners for the obligations imposed on a partnership under the MRRT law.