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Taxation Administration Act 1997
110Offences by partnerships and associations
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### 110 Offences by partnerships and associations
> A reference in a taxation law to an offence by a partnership or an unincorporated association is –
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> > > (a) in the case of a partnership, a reference to each member of the partnership; and
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> > > (b) in the case of an unincorporated association, a reference to each member of the committee of management of the association.