Section 20‑45 Offences that would otherwise be c - Taxation Administration Act 1953 - 20‑45 Offences that would otherwise be committed by a partnership or unincorporated company

20‑45 Offences that would otherwise be committed by a partnership or unincorporated company

(1) An offence against this Part that would otherwise be committed by a partnership is taken to have been committed by each partner who: (a) aided, abetted, counselled or procured the relevant act or omission; or (b) 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). (2) An offence against this Part that would otherwise be committed by a company that is not incorporated is taken to have been committed by each member of the company’s committee of management who: (a) aided, abetted, counselled or procured the relevant act or omission; or (b) 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).

20‑45 Offences that would otherwise be c20‑45 Offences that would otherwise be committed by a partnership or unincorporated company

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20‑45 Offences that would otherwise be committed by a partnership or unincorporated company