14Meaning of person—generally includes a partnership

14  Meaning of person—generally includes a partnership  (1) This Act (other than the National Credit Code) applies to a partnership as if the partnership were a person, but it applies with the following changes:  (a) obligations that would be imposed on the partnership are imposed instead on each partner, but may be discharged by any of the partners;  (b) any contravention of this Act (other than the National Credit Code) that would otherwise be a contravention by the partnership is taken (whether for the purposes of criminal or civil liability) to have been a contravention by each partner who:  (i) aided, abetted, counselled or procured the relevant act or omission; or  (ii) 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). Note: For the purposes of paragraph (b), to determine whether the partnership has contravened this Act, see section 325.  (2) For the purposes of this Act (other than the National Credit Code), a change in the composition of a partnership does not affect the continuity of the partnership.  (3) Subsections (1) and (2) have effect subject to:  (a) an express or implied contrary intention in a provision of this Act (other than the National Credit Code); and  (b) the regulations, which may exclude or modify the effect of those subsections in relation to specified provisions.