73Treatment of unincorporated associations

#### 73 Treatment of unincorporated associations (1) In this section, association means an unincorporated association or body of persons (other than a partnership). (2) Subject to this section, this Act applies as if an association were a legal person. (3) An obligation that, apart from this subsection, would be imposed on an association is instead imposed on the officers of the association. (4) If, apart from this subsection, a liability to pay money would be imposed on an association by this Act, the liability is instead imposed on the members of the association jointly and severally. (5) If, because of subsection (2), an association would be taken to have committed an offence, the offence is instead taken to have been committed by each of the officers of the association. (6) In a prosecution for an offence taken to have been committed by a person by virtue of subsection (5), it is a defence that the person: (a) did not aid, abet, counsel or procure the act or omission constituting the offence; and (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission constituting the offence. (7) A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953, in so far as that Part relates to this Act.