A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 231 Application of family assistance law to unincorporated bodies

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 231

  (1)   The family assistance law applies to an unincorporated body or association (the body ) as if it were a person other than an individual, but it applies with the following 3 changes.

Imposition of obligations

  (2)   The first change is that obligations that would be imposed on the body are imposed instead on:

  (a)   if the body is a partnership--each partner; or

  (b)   in any other case--each member of the committee of management of the body;

but they may be discharged by any of the partners or any of those members.

Permissions

  (2A)   A permission that would otherwise be conferred on the body by the family assistance law is conferred on:

  (a)   if the body is a partnership--each partner instead; and

  (b)   otherwise--each member of the entity or body's governing body instead;

but may be exercised by any of those partners or members.

Commission of offences

  (3)   The second change is that any offence against this Act that would otherwise be committed by the body is taken instead to have been committed by:

  (a)   if the body is a partnership--any partner:

  (i)   who was knowingly concerned in, or party to, the relevant act or omission; or

  (ii)   who aided, abetted, counselled or procured the relevant act or omission; or

  (b)   in any other case--any member of the committee of management of the body:

  (i)   who was knowingly concerned in, or party to, the relevant act or omission; or

  (ii)   who aided, abetted, counselled or procured the relevant act or omission.

Contravention of civil penalty provisions

  (4)   The third change is that any contravention of a civil penalty provision that would otherwise be committed by the body is taken instead to have been committed by:

  (a)   if the body is a partnership--any partner:

  (i)   who was knowingly concerned in, or party to, the relevant contravention; or

  (ii)   who aided, abetted, counselled or procured the relevant contravention; or

  (b)   in any other case--any member of the committee of management of the body:

  (i)   who was knowingly concerned in, or party to, the relevant contravention; or

  (ii)   who aided, abetted, counselled or procured the relevant contravention.

Interaction with sections   230A and 230B

  (5)   Section   230A or 230B applies instead of this section if:

  (a)   apart from this subsection, both section   230A or 230B and this section would apply to a situation; and

  (b)   in the situation, the family assistance law:

  (i)   expressly refers to a provider or an approved provider; or

  (ii)   operates in relation to a body that is applying to become, is, or has been, an approved provider.