90Treatment of unincorporated associations

#### 90 Treatment of unincorporated associations Persons The superannuation accounts law applies to an unincorporated association as if the unincorporated association were a person, but it applies with the following changes: (a) obligations that would be imposed on the unincorporated association are imposed instead on each member of the committee of management of the association, but may be discharged by any of those members; (b) any offence against the superannuation accounts law that would otherwise be committed by the unincorporated association is taken to have been committed by each member of the committee of management of the association 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 member). > Note: Superannuation accounts law is defined by section 4.